Here is a list of registered charities on May 20, 2022, that were penalized: Fondation québécoise du SIDA Registered QC MONTRÉAL 2007-04-30 HUMAN CONCERN INTERNATIONAL (HCI) Registered ON OTTAWA 1983-01-01 Universal Educational Institute of Canada Registered AB EDMONTON 1993-01-01…
We have made a number of updates to the CharityData.ca website. We have reimported the 2019 and 2020 data to ensure that it uses the latest data from CRA. We have modified the base year for searches from 2019 to…
Here is our article Gifts by Canadian Charities to the United Nations and its Agencies in 2019. In this article, we will look at funding of the United Nations and its agencies by Canadian registered charities. The UN is considered…
In this article, Gifts by Canadian Charities to Donor Advised Funds in 2019, we will look at gifts from Canadian registered charities to Canadian charities that are donor advised funds. We recently reviewed the T3010 information for 2019. The database…
Here is our article Gifts by Canadian Charities to the Registered Foreign Universities in 2019. In this article, we will look at funding of registered foreign universities that are qualified donees by Canadian registered charities. We recently reviewed the T3010…
Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters such as an…
Finally, the “CRA Guidance Protection of the Environment and Charitable Registration” is available to the public. This 2014 version obtained through ATIP is the first non-redacted version of the guidance available to the public. Previously, only the footnotes were available…
Here is the CRA Guidance Purposes Not Furthered which discusses when CRA would register a charity when with respect to some purposes there may not be enough information. Essentially, it sets out the risk assessment that CRA would use. CRA…
Here is CRA Guidance on Credit Counselling. The document was obtained through access to information and privacy. The guidance “discusses considerations for assessing whether credit counselling services further charitable purposes and meet other requirements of the Income Tax Act. It…
Here is the CRA Guidance CRA Guidance Classifying income earned by registered charities from their rental of real estate obtained through access to information. The guidance discusses “whether the revenue earned from rental of real property by a charity (in…
The Department of Finance has released the Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022, and other measures. Here is a PDF. It is…
I am very grateful that Mary Barroll, President of CharityVillage, spent over an hour with me discussing the charity sector in Canada including business activities and social enterprise as well as regulator and public policy issues. For those interested in…
In an article entitled Charities will soon have a higher spending quota to keep charitable status, Chris Nardi of the National Post discussed the Federal budget’s change in the disbursement quota. For our coverage, see Canadian Federal Budget 2022 and…
Finance Minister Chrystia Freeland tabled a budget today at 4:00 PM. Here is our article 2022 Canadian Federal Budget and its impact on the Canadian charitable sector. The budget dealt with many big issues surrounding Canada’s COVID-19 recovery and housing,…
The CRA recently published their annual “Report on the Charities Program 2020 to 2021″. (PDF) Here are some comments: The Minister of National Revenue states: “To continue building and maintaining public trust in the charities regulator and the charitable sector,…
Here is our article List of Canadian Registered Charities Revoked as a Result of an Audit Over the Last 30 Years In the article, we discuss how we recently requested and received from CRA a list of all Canadian registered charities…
Here is our Blumbergs Snapshot of the Canadian Charity Sector 2018 – Fundraising which shows fundraising revenues and costs over a number of years. Some of the highlights of the Blumbergs’ Snapshot of the Canadian Charity Sector 2018 –…
I have not been keeping up with my reading. Just took a look at the Standing Committee on Access to Information, Privacy and Ethics and their report from June 2021 on Questions of Conflict of Interest and Lobbying in Relation…
Let’s start with the most obvious. Canadian individuals and corporations can donate to numerous Canadian registered charities that are dealing with the situation in Ukraine and neighbouring countries. Here are examples of some of the groups: Canadian Red Cross Society…
Here are some suggestions for donating to a Canadian charity in a disaster such as we are seeing in Ukraine. You might also find our article Helping Ukraine deal with the humanitarian crisis caused by the Russian invasion helpful. Select…
Here is a recent case in the Federal Court of Appeal with charity Human Concern International v. Canada. (PDF) We had discussed this matter previously. Human Concern International is a Canadian registered charity and CRA had suspended their qualified donee…
The Taxpayers’ Ombudsperson is reviewing CRA audits of registered charities. I have extensive comments at the bottom of this note, if you want to skip some of the background below. There have been concerns expressed by some in the…
In a press release, the CRA reminds groups that COVID subsidies need to be included in your reporting. Specifically for NPOs and charities, they note: Tax-exempt employers and entities If you are a tax-exempt employer or entity (such as a…
The CharityData.ca website is the preeminent freely available transparency tool for information on Canadian registered charities. It has been available since August of 2016 and we have been making intermittent improvements to CharityData.ca ever since it was created. If you…