Festival
Summary policy
Date
October 25, 2002
Reference number
CSP-F03
Key words
Festival - Arts - Tourism
Policy statement
The courts have recognized as charitable organizations that are associated with festivals and the promotion of tourism, and whose range of purposes and activities can vary from promoting agriculture, improving public lands and preserving art forms, to improving efficiency in the service industry and promoting excellence in the industrial sector.
The courts have also recognized as charitable organizations that operate arts festivals. To qualify for registration as a charity, an organization must operate arts festivals that demonstrate a certain high standard of quality, present in both the art form and the performers, for example, the promotion of fine arts such as classical ballet, classical music, Shakespearean plays.