Report non-compliance involving registered charities or suspected donation-related scams
Compliance is a shared responsibility. We rely on the support of registered charities, other qualified donees, stakeholders, and the public to uphold integrity and trust in the charitable sector.
We take the abuse of Canada’s tax laws seriously. If you are concerned that a registered charity or another type of qualified donee is not complying with its obligations under the Income Tax Act, you are encouraged to report this information so it can be reviewed appropriately.
Report suspected non-compliance
If you believe a registered charity or another type of qualified donee is not complying with its obligations under the Income Tax Act, report it to the CRA’s National Leads Centre (NLC). Doing so ensures that your identity is protected, and the information is handled and managed with consistency and confidentiality.
Submit information about suspected non-compliance by a registered charity through the CRA’s National Leads Centre only
Do not send leads directly to individual officials, including those at the Charities Directorate. To protect your information and identity, this information must go through the NLC.
Examples of non-compliance for registered charities and other qualified donees
- conducting improper fundraising
- undertaking activities that are not allowed under the Income Tax Act
- providing false receipts
- making its income available for the personal benefit of a director, trustee or like official
- misappropriating funds
- undertaking activities that don’t further the purposes the organization has registered with the CRA
- lacking direction and control on activities carried out outside Canada
- operating an unrelated business
What you need to know
The CRA’s NLC is the official intake channel for reporting suspected tax non-compliance, including concerns about charities. If applicable, the NLC will forward the submission it receives to the appropriate CRA program area, where it is reviewed to determine if there is non-compliance with the legislation we administer.
When reporting a charity or another type of qualified donee for non-compliance, it is helpful to provide:
- its name
- its registration number (if available)
- detailed information to support your submission
- relevant documentation (if available)
The Charities Directorate does not provide updates to individuals who submit information about compliance actions. Such actions are only made public if they result in a charity or another type of qualified donee being:
- revoked
- annulled
- suspended
- penalized
Report suspected fraud
If you suspect that an individual or organization not registered by the CRA is misrepresenting itself as a charity, you should contact the local authorities mandated to investigate such concerns. You can also contact the Canadian Anti-Fraud Centre.
For examples of some of the latest charity-related fraud and donation scams, go to Recognize a scam - Charity-related fraud and donation scams.
By reporting a scam or suspicious activity to the proper authorities, the information may help assist law enforcement with their investigations.