Who is eligible
To become a registered charity under the Income Tax Act, your organization must meet certain requirements.
Before you apply, review the eligibility criteria below and decide whether applying for registration is right for you. Meeting these criteria does not guarantee that your organization will be automatically registered.
You will only know whether your organization qualifies for registration after we complete a thorough analysis of your application.
Make sure you're ready before applying
Before you consider applying, you should know that becoming a registered charity is a serious commitment. Once registered, you are expected to meet all legal requirements to maintain that status. Losing your registration can result in serious consequences.
You should only submit an application if your organization is ready to take on the responsibilities associated with charitable registration.
Basic requirements
Your organization is responsible for clearly showing that it meets the legal requirements for registration:Footnote 1
| Description | |
|---|---|
| Being resident in Canada and created or established in Canada | Your organization must be resident in Canada and created or established in Canada. For example, it cannot be established under a foreign statute. |
| Being established and operated exclusively for charitable purposes | Your organization must exist solely to further its charitable purposes and not any other unstated purposes.Footnote 2 If it’s established to generate profit or pursue non-charitable purposes, then it is not eligible. For more information: Charitable purposes and activities. |
| Using resources exclusively in compliance with the Act | Your organization must use all of its resources—including funds, personnel, and property—in compliance with the requirements of the Act.Footnote 3 This means your organization can carry out its own activities, either directly or through an intermediary. It can also make qualifying disbursements to other organizations. Each approach is subject to its own requirements. Learn about the ways your organization can use its resources |
Factors that could affect eligibility
Your organization may be ineligible for registration if it does the following:
| Description | |
|---|---|
| Submitting an incomplete application | You must answer every question on the application as completely and thoroughly as possible, especially when describing your organization's activities. You must also submit all necessary supporting documents and ensure your governing documents are complete and up to date. |
| Providing false information | Providing false information to obtain charitable registration is an offense under the Act and can lead to your charity's status being revoked. You are responsible for providing real, detailed, and credible plans to show that your organization qualifies for registration as a charity. If you don't know how your organization will operate, apply later when you are ready. |
| Providing personal benefit | Your organization is not eligible for registration if it makes any part of its income available for the personal benefit of its members, shareholders, directors, trustees or officials. This means that, among other things, your organization cannot:
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| Supporting or opposing a political party or candidate | Your organization is not eligible for registration if it supports or opposes, whether directly or indirectly, a political party or candidate for public office. However, your organization may further its charitable purposes by carrying out public policy dialogue and development activities (PPDDA). |
| Taking part in activities that are illegal or contrary to Canadian public policy | Your organization is not eligible for registration if:
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| Providing private benefit that is more than incidental to individuals or groups | A registered charity must be established for the benefit of the community or a sufficient segment of it. This means your organization is not eligible for registration if it:
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| Carrying out a business, other than a related business | A registered charity is only allowed to carry out a related business, which is a business that is either:
Private foundations cannot carry out any business activities. |
