Blumbergs’ Charity Law Boot Camp: A one-day boot camp on structure, compliance and standards issues for Canadian charities
The Boot Camp was recorded on April 15, 2025.
This one-day workshop dealt with questions that all charities (or potential charities) should consider: What are we trying to accomplish? Should we incorporate? Should we be a charity? What is the difference between for-profit, non-profit and registered charity?
The session covered matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities and the Canada Not-for-Profit Corporations Act (CNCA) and Ontario Non-Profit Corporations Act (ONCA) were touched upon as well.
| INTRODUCTION – Should We Incorporate, Should We Be a Registered Charity? | ||
| Online registration | ||
| Introduction | LogisticsImportance of the charity sector
Why legal and ethical issues are important |
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| What are you trying to accomplish? | There are many ways to make this world a better place, not just being a charity. | |
| What is the difference between for-profit, non-profit and registered charity? | Advantages and disadvantages of using each formWhat is a charity? | |
| Should we incorporate? | There are advantages and disadvantages of incorporation. What are the costs of incorporation – and what information do you need to know? If we incorporate, it is very important to organize the corporation and especially to determine the correct membership approach. | |
| Should we apply for registered charity status? | The good and bad of being a registered charity and some of the problems and roadblocks with applications. What information do we require to apply for charitable status? | |
| Break | ||
| Bringing in the money – fundraising, government funds and earned income/business income | Rules on fundraising include CRA’s guidance on fundraising, issues with government funds, and restrictions on businesses that charities can carry out. With a greater emphasis on “social enterprise,” there is increasing pressure on charities to consider various revenue generation possibilities, but charities need to be aware of the restrictions. | |
| Break | ||
| Q&A on morning session, etc. | ||
| Receipting | One of the most important advantages of being a registered charity is the ability to issue receipts. According to CRA, most charities, when audited, were found to be not receipting correctly. We will discuss the rules around receipting and common mistakes. | |
| Break | ||
| T3010 and TransparencyBooks and Records
Internal Controls Insurance
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The T3010 Registered Charity Information Return needs to be filed by registered charities every year, or they risk deregistration. As well, CRA can suspend a charity’s receipting privileges if the charity has not properly completed the T3010. Charities also need to keep adequate books and records. Charities should also have appropriate internal controls to protect property and funds. There is a dizzy array of insurance out there – what is really needed? | |
| Collaboration between charities, Funding and Dealing with groups who are not registered charities in Canada or abroad | There are various options for dealing with other organizations, depending on whether they are registered charities or not. If you want to work with a good non-profit in Toronto that is not a registered charity or a foreign entity, you need to understand the CRA rules on dealing with intermediaries and foreign activities. US concepts such as ‘fiscal sponsorship’ are not allowed in Canada. If you want to transfer funds to a group that is not a charity, you need structured arrangements with ‘direction and control’ or to use the new grant to grantee rules. | |
| Break | ||
| Political Activities | Charities that want impact often find that being engaged in the political process is important. There are new rules from 2019 that give registered charities expanded options in terms of political activities. | |
| Governance and the New Corporate Acts | Federal non-profit corporations under the Canada Not-for-Profit Corporations Act (CNCA) need to ensure they are doing their proper filings, and Ontario non-profit corporations under the new Ontario Not-for-Profit Corporations Act (“ONCA”) will want to bring their corporate documents into alignment with the new ONCA. | |
| Discussion, Q&A and Conclusion | ||
To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit www.CanadianCharityLaw.ca or www.CharityData.ca.