The following resources were developed by the Charity Central project team. The audiences for the resources are small, medium and large charities; staff, board members and volunteers involved with charities; and professionals and educational agencies that support the charitable sector. These resources were created to further assist registered charities and compliment the general resources learning modules and FAQs.
Checklists
How to Tell if Your Organization is a Registered Charity
Is your organization a registered charity with status under the Income Tax Act? Not sure. This handy checklist will walk you through the steps to determine if you have status.
Filing Checklist for NFPs and Registered Charities Operating in Alberta
This checklist sets out some of the more common and important filings that non-profits and registered charities incorporated in Alberta must make to the government of Alberta and to the Canada Revenue Agency (CRA).
Fast Facts
Filing Bylaw Changes with the Canada Revenue Agency
When a registered charity amends its bylaws in accordance with provincial requirements, it must provide a copy of the changes to the Charities Directorate. This Fast Facts provides information on what documentation is required and where it is to be sent.
The Structure of an Act
The structure of Acts in Alberta follow a common pattern. This information sheet identifies the various sections of an Act and provides the reader with information on the various sections and their content.
Registered Charity vs Non-Profit Organization
Registered charities are sometimes referred to as non-profit organizations (NPOs). However, while both types of organizations operate on a non-profit basis, the two types are defined differently under the Income Tax Act.
Registered Charities and Ineligible Individuals
Registered charities have certain obligations under the Income Tax Act. On August 27, 2014, the Canada Revenue Agency (CRA), which monitors the operations of registered charities, released Guidance (CG-024) on the ineligible individual provisions contained in the Income Tax Act (ITA).
Bylaw Changes – Alberta
Organizations incorporated in Alberta under the Societies Act must file bylaw changes with the Corporate Registry Office. This Fast Fact provides information on process.
Guides
Dissolution: A Guide for Alberta Non-Profits
Just like people, organizations have a life span; they come into existence on registration and pass on when they are dissolved. This document looks at what is involved for non-profit organizations at the end stage of an organization’s life.
Financial Information Kit
The purpose of this kit is to provide basic information on keeping financial records to facilitate compliance by registered charities with the requirements of the Canada Revenue Agency. The kit contains: FAQs: Financial Reporting and Registered Charities and Six Tipsheets • Choosing a Professional Accountant • Setting Up a Chart of Accounts for a Small Organization • Setting Up Financial Books and Records • Financial and Other Information Needed to Complete the Registered Charity Information Return (T3010) • Getting Ready for an External Audit – What Can You Prepare? • Other Tips on Working with your Auditor – Common Issues During an Audit
Road to Accountability Handbook
This handbook introduces the concept of accountability, shares some good accountability and transparency practices and suggests a pathway for charities to learn more about how to be accountable.
Road to Accountability Handbook – Large Print
This handbook introduces the concept of accountability, shares some good accountability and transparency practices and suggests a pathway for charities to learn more about how to be accountable.
Thinking of Becoming a Registered Charity? Tools to Help
This workbook was designed to help organizations become a registered charity under the Income Tax Act administered by the Canada Revenue Agency.
Road to Accountability Self-Diagnostics Pack
The purpose of this pack is to assist small and mid-size registered charities and non-profit organizations in assessing their accountability and transparency practices and in planning their further learning.
Road to Accountability Self-Diagnostics Pack – Large Print
The purpose of this pack is to assist small and mid-size registered charities and non-profit organizations in assessing their accountability and transparency practices and in planning their further learning.
Organizing Your Corporate Documents: Legal and Ethical Duties of Directors of Not-for-Profit Organizations
This workbook is designed to help members of the boards of incorporated not-for-profit organizations in Alberta understand the legal world in which they operate. Developed by the Legal Studies Program of the Faculty of Extension, University of Alberta with funding from The Muttart Foundation. The publication is free and is available for download in PDF format.
Podcasts
Accounting Matters – Download Podcast: accountingmatters_final.mp3
Download Podcast Transcript: Transcript of Podcast
Tipsheets
Legal Requirements for Non-Profit Organizations and Registered Charities
Both registered charities and non-profit organizations must comply with certain requirements under the Income Tax Act. This tipsheet provides a general list of both federal and provincial laws and where to get specific information.
Administrative Calendar – PDF
A tool to keep track of accountability and transparency practices.
Administrative Calendar – Fillable PDF Document
A tool to keep track of accountability and transparency practices.
Privacy Policy Checklist
Many registered charities are confused about whether or not they must comply with privacy laws, and whether the laws they must comply with are federal, provincial, or perhaps both. This Checklist will help to answer these questions and provide general guidelines to assist with compliance. It will help registered charities draft their own privacy and information handling policies by highlighting the questions to be addressed and suggesting possible outcomes.
Web
CASL – Canada Anti-Spam Legisation –Information for Non-profits and Registered Charities
Charity Law in Canada: An Annotated Bibliography of Selected Web Resources
The purpose of this bibliography is to draw together various web resources about charity law and regulation in Canada. The bibliography was originally published in 2004 as part of the Canada Revenue Agency’s Engagement Strategy which endeavoured to improve the confidence of both the public and the charitable sector in the way the sector is regulated. The second edition has been revised as part of the Canada Revenue Agency’s Enhancing Voluntary Compliance Project. 92 new entries have been added to the bibliography. The 2nd edition of the bibliography presents updated and new resources, and focuses on ten topic areas as they relate to charity law in Canada. Specifically, three topic areas of focus relating to the Enhancing Voluntary Compliance Project are: books and records, fundraising, and receipting.
Lawnow Articles
Regulatory Rules and Social Enterprise
This article takes a look at “social enterprise” and not-for-profits in light of two recent rulings from the Canada Revenue Agency which suggest that non-profit organizations cannot intentionally generate surpluses and retain their Income Tax Act (ITA) non-profit status.
Charities in Business: What are the limits?
What kinds of business can a charity operate? Does the answer depend on the amount of money the operation makes? Is it an issue how the money is distributed? Or, is the answer related to the nature of the business — what is being done? Does it matter how the business is run? And anyway, why can’t charities do anything they want? These and similar questions increasingly preoccupy charities and their regulators. But why, in fact, are these questions at all? Explaining why these are questions and, in turn, answering them is a useful way to review the legal nature of charity and how our legal system regulates business-like operations. (keywords = related businesses, social enterprise_
Surviving Stormy Seas: Governance in Rocky Times
These are challenging times for the volunteer boards of charities as they try to follow good governance practices in tough economic times. LawNow Volume 33, Issue 4 (March/April 2009)
A Short History of Charities Law
The complicated web of charities law dates back to the reign of Henry VIII and combines many different strands of law. LawNow Volume 33, Issue 4 (March/April 2009)
Charity Salaries in Perspective
A thoughtful look at salaries, compensation, and retirement benefits of employees of registered charities. LawNow Volume 34, Issue 3 (January/February 2010)
Miscellaneous
Accountability and Transparency Bibliography
A literature review of materials currently available to the public and the sector on the topic of accountability and transparency.