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Further Reference

There are an increasing number of rules which organizations must meet to obtain and keep charitable status. This FAQ is based on the information made available by Revenue Canada. The following list of publications and forms should be consulted before registration is sought and regularly after registration to ensure compliance with the rules.

Information Circulars

Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools, and its special Information Letter 77-6

Registered Charities: Designation as Associated Charities 78-10R

Books and Records Retention/Destruction, and its Special Release 84-3R

Gifts in Right of Canada 87-1

Registered Charities: Ancillary and Incidental Political Activities

Interpretation Bulletins

IT-110R	Gifts and Official Donation Receipts
IT-111R	Annuities Purchased from Charitable Organizations
IT-226R	Gifts to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust
IT-244R	Gifts by Individuals of Life Insurance Policies as Charitable Donations
IT-288R	Gifts of Capital Properties to a Charity and Others
IT-297R	Gifts in Kind to Charity and Others
IT-419	Meaning of Arm's Length
IT-496	Non-Profit Organizations, and its Special Release
IT-504R	Visual Artists and Writers

Pamphlets and Brochures

P113	Gifts and Income Tax
T244	Supporting Canada's Charities
T4063	Registering A Charity for Income Tax Purposes
T4118	Auditing Registered Charities

Forms

T913	Tax in Respect of Dispositions of Certain Properties
T2046	Return of Tax Payable where Registration of a Registered Charity is Revoked
T2050	Application for Income Tax Registration for Canadian Amateur Athletic Associations and Canadian Charities
T2094	Application to Reduce Disbursement Quota
T2095	Application for Re-designation
T2140	Return of Tax Payable Under Sectison 189 on Non-Qualified Investments Issued to a Private Charitable Foundation
T3010	Registered Charity Information Return
T3011	Registered Charities: Application for Designation as Associated Charities Generally see: www.cra-arc.gc.ca.

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