Over the last 20 years CRA has revoked a number of charities for ostensibly being involved in partisan political activities, or exceeding the 10% of resources on political activities, or for having an unstated political purpose. In light of all the interest in charities and political activities we thought that it would be a good idea to provide a list of CRA letters that I am aware of relating to those revocations. For those who are interested in the issue of charities and political activities these are important documents.
Human Life International in Canada Inc. [1994 – Political activities]
Greenpeace Canada Charitable Foundation [1994 – gifts to non-qualified donees, lack of direction and control over funds provided to another organization, loans to a non-qualified donee, excessive political activities, disbursement quota, issuance of receipts when significant advantage received]
Alliance for Life [1995 – political activities]
Babbar Khalsa Society [1996 – discussion of objects that were political prior to registration, books and records, disbursement quota, receipting, lack of internal controls, failure to disclose information during audit, political activities]
The Golden Horse-Shoe Christian Youth Centre Inc. [1996 – Political activities, Partisan activities]
College Rabbinique de Montreal Oir Hachaim D'Tash [1997 – Devotion of resources, objects of charity, $20 million loan to non-qualified donees, books and records, partisan political activities, disbursement quota, official donation receipts, amalgamation]
The Ken Campbell Evangelistic Association [2006 – Political activities, Partisan activities]
Physicians for Global Survival (Canada) [2012 – acting outside objects, unstated political purposes of promoting nuclear disarmament, gifts to non-qualified donees]
You can see more revocation letters at: tinyurl.com/blumberg-revocletters and tinyurl.com/blumberg-revocletters2
