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Guidelines for registering a charity : meeting the public benefit test

Publication Year

2006

Author(s)

  • Canada Revenue Agency. Charities Directorate

Keywords

  • Foundations

Website URL

http://www.taxdetective.ca/f/CRAcharitiesconsultationNov05e.pdf

Alternate Title

Lignes directrices pour l'enregistrement d'un organisme de bienfaisance : satisfaire le critère du bienfait d'intérêt public

Notes

"This document clarifies the meaning of the term "public benefit" as we understand and apply it when we make determinations of charitable status under the ITA [i.e. Income Tax Act]." -- WWW siteAlso available in French under title: Lignes directrices pour l'enregistrement d'un organisme de bienfaisance : satisfaire le critère du bienfait d'intérêt publichttp://www.cra-arc.gc.ca/tax/charities/policy/cps/cps-024-e.html

Publisher

Charities Directorate, Canada Revenue Agency (CRA)

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