What is Canadian registered Charity’s “Own Activities” when using an intermediary?
In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” it notes:
“1.1. Own activities
A charity usually carries on its activities using its staff (including volunteers, directors, or employees), or through an intermediary (for example – an agent or contractor). However, when using an intermediary, it must still direct and control the use of its resources, [Footnote 3] although it may generally delegate authority to make day-to-day operating decisions. A charity cannot merely be a conduit to funnel money to an organization that is not a qualified donee.
For this guidance, an intermediary is a person or non-qualified donee that the charity works with to carry out its own activities.”
For more information on the CRA Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” (Reference number CG-004) see:
https://cancharlaw.thewire.dev/index.php/blog/category/using_intermediaries_in_canada/ or
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/ntrmdry-eng.html