Private benefit

Summary policy

Date
June 9, 2003

Reference number
CSP-P09

Key words

Private benevolence - Private benefit - Self-help

Policy statement

To qualify for registration as a charity, an organization's purposes and activities must provide a tangible benefit to the community or a section of the community.

The courts have held that an organization established to benefit a named individual or a private group (for example, a professional association) is established for private benevolence and therefore not charitable at law.

References

• Summary policy CSP-P06, Public benefit
• Summary policy CSP-P18, Professional association
• Summary policy CSP-S02, Self-help groups
• Policy statement CPS-016, Distinction between self-help and members' groups
• National Model Railroad Association v. Minister of National Revenue, [1989] 1 C.T.C. 300