How to Register

This module contains information on: who is eligible to register as a charity under the Income Tax Act; the importance of an organization’s objects; sample model objects; the application form and guide on register as a charity. The objects of an organization are very important.

Introduction

This module contains information on:

  • who is eligible to register as a charity under the Income Tax Act
  • the importance of an organization’s objects
  • sample model objects
  • the application form and guide on registering charities
Qualifications

To be eligible to become a registered charity under the Income Tax Act, an organization must:

  • be established for charitable purposes
  • carry on activities to further these purposes
  • reside in Canada
  • not use its income to benefit its members
Purposes/Objects

In order for an organization to qualify to register as a charity under the Income Tax Act, its purposes or objects must fall under one or more of the following categories:

  • the relief of poverty
  • the advancement of education
  • the advancement of religion
  • other purposes beneficial to the community

The objects should be set out in the organization’s governing document.

For more information see: Canada Revenue Agency’s How to draft charitable objects – GC-019.

Model Objects

When developing your organization’s objects, you may want to consult the Canada Revenue Agency’s – Introduction and non-exhaustive list of acceptable purposes (objects) here.

Form and Guide

To apply for registration, see: Apply to Become a Registered Charity.

For more information see: Registering for charitable or qualified donee status.

See Also: Becoming a Registered Charity – List of resources for organizations thinking of becoming a registered charity

Notice

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.

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