Operating a registered charity
Important notice
As a result of the 2015 Federal Budget, all registered charities must now report their partnership holdings as part of their annual information return. For more information, go to New Reporting Requirement.
Topics
- Checklists for charities
Easy-to-follow checklists to help with the responsibilities of operating a registered charity - Toolbox for directors, officers, and volunteers
Resources for maintaining charitable registration - Registration number
Every registered charity is issued a nine-digit business number, with a program identifier of RR, and a four-digit reference number - Obligations of registration
Annual return, spending requirement, books and records - Activities
Guidelines for certain activities such as business, political, social, fundraising, and gifting to non-qualified donees - T3010 charity return
What is a complete return? When is the return due? Which form should you use? What is the correct mailing address? What are complete financial statements? - Compliance and audits
How the CRA promotes compliance, audit information, non-compliance issues - Policies and guidance
Policies and guidance about operating a registered charity - Gifting and receipting
Information about receiving gifts and issuing receipts - Annual spending requirement (disbursement quota)
What is the disbursement quota? Avoiding common mistakes, spending too little or too much - Books and records
What are adequate books and records? How long must they be kept? Where must they be kept? - Making changes
How to change the legal name, address, contact person, director, authorized representative, legal status, purposes, activities, and bylaws of a registered charity. How to initiate a request for an amalgamation, merger, or consolidation - Making requests that require approval
How to request a fiscal period-end change, re-designation, associated status, permission to accumulate funds, or disbursement quota reduction - Questions and answers
Answers to questions about operating a registered charity - Resources for charities about political activities
Resources that will help charities understand and comply with the requirements regarding political activities - Transition to the Canada Not-for-profit Corporations Act (NFP Act)
Information for registered charities currently incorporated under Part II of the Canada Corporations Act
Related links
- About the Not-for-Profit Corporations Act (ONCA) – Information for charities incorporated in Ontario
- The New Societies Act – Information for British Columbia societies (not-for-profit corporations)
- GST/HST checklist
- Payroll
- Charities-related forms and publications
- Alphabetical index of topics
- Glossary
- Contact information
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