Links to additional resources on becoming a registered charity and maintaining and operating your registered charity. The projects listed below are initiatives funded by the Canada Revenue Agency - Charities Directorate through their Community Partnership and Outreach Program (CPOP).
Actions interculturelles de développement et d'éducation (AIDE) inc.
Project Description The purpose of this project was to develop information sessions and workshops to educate organizations who plan to apply for registration as registered charities on the advantages and requirements of this registered Educational Focus Requirements and obligations of charitable registration and alternatives to registration; Reach National (English and French) Status Completed March 2010 Resources Website www.aide.org/
Canadian Association for the Deaf
Project Title Compliance in the Disability Charity Sector Project Description The Canadian Association of the Deaf (CAD) is leading a new initiative designed to help disability-sector organizations meet tax requirements more effectively. Their project, called Compliance in the Disability Charity Sector, operated from December 1, 2007 to March 31, 2010. The goal of the project was to contact more than one hundred existing or aspiring charities across Canada and provide them with tools and presentations to help them work through tax and compliance issues. The project was created to serve charities that serve the needs of persons with disabilities. Educational Focus Fundraising, receipting, and maintaining books and records Reach National (French) Status Completed March 2010 Resources Short audio/visual presentations (includes simultaneous sign language presentation) on accounting practices, directors and officers, gifts and donations, board governance, and risk management Website http://cad.ca/projects-and-programs/compliance-in-the-disability-charity-sector/
Canadian Council for International Co-operation (CCIC)
Project Title Charity Law Education Project Project Description The Charity Law Education Project was developed in the context of a two-year agreement implemented by the Canadian Council for International Co-operation (CCIC) with financial support from the Canada Revenue Agency (CRA). The goal of the project was to assist Canadian international development charities with overseas activities, by enhancing their capacity to increase compliance with Income Tax Act requirements. Educational Focus Foreign activities Reach National (English and French) Status Completed March 2010 Resources Guidebook and video - "Working Overseas: A Review of Canadian Regulations and Rules Relating to Foreign Activities"; online course "Rules for Charities Working Overseas"; Website http://www.ccic.ca/what_we_do/charity_law_e.php
The Charities File
2. Project Title The Charities File: On Board Project Description Educational Focus Compliance for small and rural charities Reach National (English and French) Status Completed March 2010 Resources Treasurer's Chest - templates and resources for the treasurer and finance committee; Fundraiser's receipt Book- Tips and tools on making it easier for your board to report to CRA; Organizational Shoe Box; Agenda Gems - Collection of tips and tools for Board Presidents and the ED Website http://www.thecharitiesfile.ca/
3. Project Title The Charities File: Fundraising, Learning by Example Project Description A joint project of Carleton University's Centre for Voluntary Sector Research and Development and the Community Sector Council of Newfoundland and Labrador.The goal of this project is to increase awareness and capacity for compliant fundraising practices among paid employee, volunteers, and allied professionals, working with Canadian charities. Educational Focus Fundraising practices Reach National (English and French) Status Under development. Completion March 2011 Resources Powerpoint presentation providing an overview of the fundraising guidance with supporting notes and examples; an annotated Guidance on Fundraising by Registered Charities; 7 "real world" fundraising scenarios with quiz or exercise, plain language glossary of fundraising terms, a fundraising activity planning cycle logic model, a receipting decision tree. Website http://thecharitiesfile.ca/
Community Futures South Fraser
Project Title Building Workshops for (Western) Charities
The purpose of this project was to raise awareness of Western Canadian small and rural charities of their obligations under the Income Tax Act and to increase their capacity in meeting regulatory compliance requirements. The project included 20 in-person workshops to small and rural charities across Western Canada. Topics covered included: good governance of charities, financial records and reporting, and fundraising and enterprise, those charities located in rural and smaller communities were specially targetted via videoconferencing. Educational Focus Compliance for small and rural charities Reach Western Canada (English) Status Completed March 2010 Resources
In 2009 and early 2010, the BC Centre for Social Enterprise offered free, interactive sessions that demystified the language of the Canada Revenue Agency (CRA), for small and rural charities. Topics covered included financial areas such as proper receipting, managing books and records, GST/HST for charities, the new T3010B information return, and more. Good governance principles and approaches were another focus, which is extremely important for Board members. The sessions also offered advice on allowable fundraising activities, and social enterprise.
Community Sector Council Newfoundland and Labrador/ Atlantic Charities Learning Exchange (ACLE)
1. Project Description The Atlantic Charities Learning Exchange was the lead for the project, partnering with Community Links, NS, Centre de Benevolat de la Peninsule Acadienne Inc., NB, volunteer Centre of Southeastern New Brunswick, and Voluntary Resource Centre, PEI. ACLE established a learning community to exchange resources and support mentoring for small and rural charities in the four Atlantic provinces. Compliance needs of small and rural charities were assessed and reflected in telelearning sessions. An inventory of mentors was developed and promoted. Educational Focus Compliance for small and rural charities Reach Atlantic Canada (English) Status Completed March 2010 Resources Connect with a Mentor, Workshops and Training Sessions Website www.atlanticcharities.ca
2. Project Title Compliant Fundraising Practices Project Description The goals of this project are to: increase awareness among Atlantic charities of CRA's fundraising guidelines and the fundraising ratio; develop practical tools to assist Atlantic charities in determining their own fundraising ratio and in completing the fundraising expenditure and revenue sections of the T3010B; increase knowledge among Atlantic charities of resources available to help them in completing the T3010B, particularly those developed to help with compliance around fundraising guidelines. Educational Focus Fundraising practices Reach Atlantic Canada (English) Status Under development. Completion March 2011 Resources Plain language backgrounder on fundraising ratios; curriculums for the Charities Help Clinics; online tool for charities to use to track fundraising costs / revenues; bilingual self-assessment tool Website www.atlanticcharities.ca
1. Project Description The project developed legal information capsules and a toolbox to help organizations to improve their level of knowledge of the requirements and obligations related to this special status, as well as alternatives to registration, before they make an application to register as a charity. Educational Focus Requirements and obligations of charitable registration and alternatives to registration Reach National (French) Status Completed March 2010 Resources Checklists; info sheets on becoming a registered charity, fundraising, donations and receipts, rules;quizes; and a glossary Website www.educaloi.qc.ca/en/loi/charities
2. Project Description To develop an online project which will provide access to products which will include videos, webinars and information capsules related to accountability and transparency for registered charities Educational Focus Accountability and transparency in the charitable sector Reach National (English and French) Status Under development. Completion March 2011 Resources Resources in development include - videos; webinars; and information sheets Website www.educaloi.qc.ca/en/loi/charities
1. Project Title Charity Tax Tools Project Description Charity Tax Tools is a free comprehensive information website with easy-to-understand content developed by Imagine Canada. Educational Focus Fundraising, receipting, and maintaining books and records Reach National (English and French) Status Completion March 2010 Resources The website provides Canadian charities with timely information and tools to ensure they have the resources to meet Canada Revenue Agency (CRA) requirements. The website is most advantageous for small and medium-sized charities, as well as the many legal and accounting advisers/practitioners who do not specialize in the sector, but nevertheless support charities. The overall goal of the Charity Tax Tools website is to provide support to Canadian charities in the areas of receipting fundraising activities, maintaining books and records and reporting to the CRA. Website http://charitytax.imaginecanada.ca/
2. Project Title To be a charity or not? Project Description The purpose of this project was to educate potential charitable registrants, through a variety of delivery channels, on the obligations of charitable status and the alternatives to charitable registration. Educational Focus Requirements and obligations of charitable registration and alternatives to registration Reach National (English and French) Status Completion March 2010 Resources website Website http://charitytax.imaginecanada.ca/
The project will develop a portal to assist charities to improve on the transparency of their financial information (T3010B) and activities and support efforts by registered charities to provide greater accountability
Educational Focus Accountability and transparency in the charitable sector Reach National (English and French) Status Completion March 2011 Resources Website http://charitytax.imaginecanada.ca/
Legal Information Society of Nova Scotia(LISNS)
1. Project Title The Form T3010, Registered Charity Return: "Everything you always wanted to know, but were afraid to ask"
The Legal Information Society of Nova Scotia (LISNS) introduced an annotated version of the CRA’s Information Return (T3010A-05 and associated forms) for Registered Charities in Canada. This annotated return was developed to aid organizations in successfully fulfilling its obligation under the Income Tax Act to file an information return each year, no later than six month after the end of your fiscal period. Educational Focus Compliance for small and rural charities Reach National (English and French) Status Completed March 2009 Resources Annotated T3010 Website https://www.legalinfo.org/non-profit-charitable-organizations/non-profit-guide
2. Project Title To Be or Not to Be a Charity: The Decision Tree Project Description The purpose of this project was to create a decision tree for organizations considering charitable registration to allow them to determine:
- whether their application is likely to be approved;
- whether registration would truly be of benefit to them; and
- the real consequences of being granted status.
Educational Focus Requirements and obligations of charitable registration and alternatives to registration Reach National (English and French) Status Completed March 2010 Resources Online Interactive decsion tree; Website https://www.charitydecisiontree.legalinfo.org/
Legal Resource Centre of Alberta/ Charity Central
1. Project Title Enhancing Voluntary Compliance: Fundraising, Receipting and Books and Records Project Description The goal of this project was to enhance the voluntary compliance of registered charities in meeting the requirements of fundraising, issuing receipts for donations, and maintaining books and records Educational Focus Fundraising, receipting, and maintaining books and records Reach National ( English and French) Resources Annotated bibliography, website, tipsheets, fast facts, podcasts, articles, learning modules, FAQs Status Completed March 2010 Website www.charitycentral.ca
2. Project Title Office in a Box Project Description The purpose of this project was to help small and rural charities meet their unique challenges by developing resources to raise awareness and capacity regarding their obligations under the Income Tax Act and to foster collaboration among charities. Educational Focus Compliance for small and rural charities Reach Alberta, Saskatchewan and Manitoba ( English and French) Resources Office in a Box:
- A resource to assist small and rural charities in improving voluntary compliance with the Canada Revenue Agency’s (CRA) requirements
- A system to help organize and archive an organization’s important information
- A source of information and a tool to educate members of boards
Status Completed March 2010 Website https://www.charitycentral.ca/office_all
3. Project Title Road to Accountability Project Description
The goal of this project is to assist small and mid-sized charities to assess and improve their state of transparency and accountability.
Educational Focus Accountability and transparency in the charitable sector Reach National (English and French) Status Under development. Completion March 2011 Resources Online annotated bibliography; plain language resource kit on accountability and transparency with self-diagnostic pack; Road to Accountability Handbook; tipsheets and online learning module Website www.charitycentral.ca
Ontario Community Support Association/ Capacity Builders / Charity Law Information Program (CLIP)
1. Project Description The project's goal was to help Canadian charities become more aware of their legal obligations under the Income Tax Act and to increase compliance with those requirements. CLIP provides plain-language resources, tools and practical training so a registered charity can quickly get the information it needs to ensure it is meeting legal obligations. Special emphasis will be placed on supporting small and rural charities. Educational Focus Compliance for small and rural charities Reach National (French and English) Status Completed March 2010 Resources Website http://www.capacitybuilders.ca/clip---charity-law-information-program.html
2. Project Description Educating both donors and registered charities on how to avoid tax shelter donation schemes and false receipting.
The project will also educate charities on compliant fundraising practices.
Educational Focus Gifting to qualified donees and avoiding involvement in terrorism Reach National (French and English) Status Under development. Completion March 2011 Resources Series of face to face workshops and online resources Website http://www.capacitybuilders.ca/clip---charity-law-information-program.html
Public Legal Education and Information Service of New Brunswick(PLEIS-NS)
Project Title Welcome Aboard - Resources for Board Members, Staff and Volunteers in the Charities Sector Project Description PLEIS-NB has developed a number of bilingual resources to help individuals better understand the roles and responsibilities of board members, executive directors and volunteers. The resources contain information on:
- the challenges of small and rural organizations with regards to compliance;
- the role of board members and officers, responsibilities and liabilities in plain language;
- the importance of board education and training and creating a corporate memory;
- direct individuals to resources available to help the charities sector
Educational Focus Compliance for small and rural charities Reach Online (English and French) Status Completed March 2010 Resources Bilingual pamphlets; video; information sheets; handbook Website www.legal-info-legale.nb.ca/en/charities