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.
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.
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.