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.
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
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
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.
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
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.