Welcome to our Learning Modules on Registered Charities!
There are four modules in this section. Information is provided in the following areas:
- A basic definition of registered charity
- The rules regarding provincial legislation.
- How to apply to become a registered charity under the Income Tax Act
- Your registered charity’s documentation
More information on topics of help in the governance and day-to-day management of registered charities:
Disbursement Quota – See Registered Charities – FAQs – Disbursement Quota
This federal law applies to not-for-profit organizations and, with some limited exceptions, to registered charities across Canada. The legislation is intended to deter spam and other damaging and deceptive electronic threats. It came into force July 1, 2014 and applies to commercial electronic messages (CEMs).
See also: Canada’s anti-spam law (CASL): Questions for not-for-profit (NFP) directors to ask. Ensure your NFP understands and complies with Canada’s anti-spam law.
Canadian Registered Charities Working Overseas
Registered charities can carry on their activities both inside and outside Canada. Carrying on activities outside Canada can often present significant challenges for a charity. The Canada Revenue Agency (CRA) recommends that before undertaking program activities outside Canada, a charity consider working with existing charities or other qualified donees that have the experience and capacity to carry on activities in a way that meets the requirements set out in CRA Guidance CG-002.
Registered charities and non-profits are not permitted to directly or indirectly support or oppose a political party or candidate for political office. A charity may however engage in limited political activities subject to the Canada Revenue Agency (CRA) rules and guidelines. Learn more about these rules to determine if your activities meet CRA guidelines.
In Alberta, employment standards are minimum standards of employment for employers (for profit and non-profit) and employees in the workplace. Alberta’s employment standards are contained in the Employment Standards Code and the Employment Standards Regulations. Nearly all employers and their employees in Alberta are subject to the Employment Standards Code and Regulations. Standards under the Code apply to employers who employ part-time, full-time, casual, temporary, student, pieceworker, commissioned sales and salaried employees.
Registered charities, except charities designated as private foundations, may run related businesses. The links and resources found on this page will assist your charity in assessing compliance with CRA’s Policy CPS-019 “What is a Related Business”.
Learn more about the key concepts encapsulated in the widely expanding sector of social enterprise. How the term is defined and learn about examples of social enterprises across Canada.
If you have not seen the Information Map for Registered Charities, you may want to take a look here.
It’s all up to you!