Information and resources for registered charities and not-for-profits about political activities and advocacy

Centre for Public Legal Education Alberta – LawNow – Not-for-Profit Column

• Charities Political Questions Quieted, If not Resolved. Peter Broder. LawNow, Mar/April 2019. The long tumult over registered charities’ role in public policy debate appears on the cusp of being resolved, or at least being significantly quieted, in the wake of three recent developments.
  
• Alberta Election Legislation and Charities. Peter Broder. LawNow, Sept/Oct 2019. After years of turmoil around the topic, the federal government moved recently to reform treatment of charities’ “public policy dialogue and development activities”. The reform was, at least in part, in response to the striking down as unconstitutional of certain provisions of the Income Tax Act dealing with registered charities’ political activities.
• Registered Charity Policy Advocacy: Rules beyond the Income Tax Act. Peter Broder. LawNow, Nov/Dec 2019.
  

Calgary Chamber of Voluntary Organization (CCVO)

• Engagement Strategy Toolbox. This guide is a practical resource for those wishing to engage in advocacy during the federal election – it contains valuable information about the context, rules, and strategies that can be used to support nonprofit contributions to public policy dialogue and development.

Imagine Canada – Imagine Canada has put together a federal election hub to help prepare nonprofits across Canada to engage in the upcoming federal election.

• New Public Policy Advocacy Rules for Charities
• What are the rules, anyway? A guide for nonprofits to engage and advocate in elections

Elections Canada

• Tools for Third Parties– including registration forms and financial forms
• Third party roadmap – As of June 13, 2019, there are new rules for third parties. If you are spending $500 or more on regulated activities that take place during the pre-election period or election period, you will need to register as a third party.

Charities Directorate

Registered charities are not permitted to directly or indirectly support or oppose a political party or candidate for political office.

Public policy dialogue and development activities by charities

• • Public policy dialogue and development activities by charities, CG-027
  • Attendance at a Political Fundraising Dinner, CPC-001
  • Contribution to a political party, CSP-C05
  • Political Party’s Use of Charity’s Premises, CPC-007
  • Return – political, CSP-R08

* Replaces – CRA’s Guidance CPS-022, Political activities

Chartered Professional Accountants Canada

• T3010 annual information: Permissible advocacy and political activities for registered charities: Directors’ Questions. Better understand steps your registered charity needs to take to ensure compliance and avoid penalties based on changes the federal government has made to the rules that govern permissible political activities pursued by registered charities.