This module defines and lists the types of governing documents a registered charity should have in their official files. It is designed to assist readers in their understanding of what the Canada Revenue Agency (CRA) is refers to as governing documents.
Types of Governing Documents
Governing documents include:
- incorporating documents such as certificate of incorporation
- trust document
- notification of registration
- records of the meetings of directors / trustees/ executives
- records of meetings of members
For more information see:
This series of workbooks will provide practical advice to help board members of not-for-profit organizations organize themselves and comply with their legal requirements. New workbooks will be posted as they become available.
Information in this module is provided for general educational purposes and not as legal or accounting advice. Consult a lawyer or accountant for professional advice.
Information is accurate as of 2019
For changes after this date, consult Canada Revenue Agency.