Revenue Canada distinguishes between four kinds of advocacy:
1. on behalf of individuals;
2. on behalf of a group;
3. in order to change people's behaviour; or
4. in order to change people's opinions.
Advocacy on behalf of individuals is usually charitable. For
example, developmentally challenged individuals may require a
spokesperson to assist them in the workplace or to help them
obtain community services; but to advocate on behalf of a group
is rarely charitable since a charity exists for the benefit of
the whole of society. Thus a group formed "to promote and
defend the interests" of its members would not qualify as
a charity.
Organizations sometimes engage in advocacy in order to change
behaviour considered harmful or desirable, either to the individual
or to society at large. Messages are many: stop smoking; stay
in school; don't buy furs; use public transportation. These groups
typically claim to offer an educational service. Revenue Canada
considers the key question is most often whether the advocacy
takes the form of a well-rounded, reasoned presentation of the
facts, or whether it is based on slanted, incomplete information,
and an appeal to emotions. The first is charitable, the second
is not. Finally there is advocacy to change people's opinions.
This is rarely charitable.
