Charities and giving – A to Z index

A

• Aboriginal:
  • Benefits to aboriginal peoples of Canada, CPS-012
  • Criteria for registration
  • Municipal or public bodies performing a function of government in Canada
• About the Charities Directorate:
  • Contact the Charities Directorate
  • DG's Corner
  • Our Service Standards
  • Report on the charities program
  • Who we are
• Accountability, political activities
• Accumulation:
  • Accumulation of property (funds), requesting permission
  • Accumulation of Property by a Public Foundation, CPC-005
• Activities:
  • Business activities
  • Charitable activities
  • Fundraising activities
  • Lotteries, bingos, charity casinos, etc. (see Fundraising)
  • Outside Canada
  • Political activities
  • Social
• Activities, changing
• Activities checklist
• Activities, through intermediaries:
  • Activities outside Canada (recorded webinar)
  • Outside Canada, CG-002
  • Within Canada, CG-004
• Address, changing
• Address, Charities Directorate (see Contact information)
• Advantage:
  • Determining fair market value of gifts in kind (non-cash gifts)
  • Receipting when donor has received an advantage
  • What is a gift?
  • What you need to know to issue an official donation receipt
• Advantages of registration
• Advocacy (see Political activities, CPS-022)
• Aged:
  • Relieving conditions attributable to being aged and charitable registration, CG-026
• Agriculture, CSP-A18
• Amalgamation:
  • Amalgamations, mergers, and consolidations
• Amending the T3010 information return
• Animal Welfare, CG-011
• Annual information return:
  • Amending the T3010 information return
  • Completing Form T3010 (13), Registered charity information return (recorded webinar)
  • Completing the Registered charity information return T3010-1 (recorded webinar)
  • Consequences of non-filing
  • Disbursement quota checklist
  • Filing the information return
  • Financial statements
  • Guide T4033, Completing the Registered Charity Information Return
  • How to avoid common mistakes (T3010 checklist)
  • Information available to the public
  • List of companies authorized to produce customized T3010 returns
  • Program areas and field codes
  • Registered Charity Basic Information sheet (TF725)
  • Registered Charity Information Return Summary
• Annual spending requirement (see Disbursement quota)
• Annulled charities, search
• Annulment
• Anonymous gifts
• Anti-avoidance rules
• Appeals
• Applying for registration:
  • Application review process
  • Charitable purposes
  • Charitable purposes and activities
  • Disaster or emergency relief
  • Effective date of Registration, CPS-017
  • Factors that will prevent an organization from being registered
  • Forms and guides
  • General Requirements for Charitable Registration, CG-017
  • Governing documents
  • How to apply for charitable registration
  • How to apply for re-registration
  • How to Draft Purposes for Charitable Registration, CG-019
  • Ineligible individuals, CG-024
  • Internal divisions
  • Is registration right for you?
  • Objections and appeals
  • Other organizations that can become registered
  • Policies and guidance about applying for registration
  • Questions and answers about applying for registration
  • Re-registration
  • Types of registered charities (designations)
• Arts:
  • Arts Activities and Charitable Registration, CG-018
  • Arts activities and charitable registration (recorded webinar)
  • National Arts Service Organizations
  • Registration of Arts Festivals, CPS-010
• Assets and liabilities
• Associated charity:
  • Associated Status for Unrelated Charities, CPC-028
  • Requesting associated status
• Audits (see Compliance and audits)
• Authorized representative, changing
• Avoiding common mistakes:
  • T3010 return (checklist)

B

• Basic guidelines checklist
• Basic information sheet, registered charity (TF725)
• Basic requirements, political activities
• Benefits of registration (see Advantages of registration)
• Books and records:
  • Books and records
  • Books and records checklist
  • Books and records, political activities
  • Financial statements and books and records (recorded webinar)
• Broadcasting, CSP-B05
• Budget 2014
• Business:
  • Business activities
  • Related Business and Public Foundations, CPC-002
  • Related business, CSP-R05
  • What is a Related Business?, CPS-019
  • What is a related business? (recorded webinar)
• Bylaws, changing

C

• Calculation, disbursement quota
• Canada Not-for-profit Corporations Act (NFP Act)
• Canadian amateur athletic associations (see Registered Canadian amateur athletic association (RCAAA))
• Caselaw, CSP-C08
• Cause-related marketing
• Cemeteries, CSP-R17
• Changes:
  • Amalgamations, mergers, and consolidations
  • Changing activities
  • Changing address, phone number, and contact person
  • Changing authorized representative
  • Changing bylaws
  • Changing director, trustee, or like official
  • Changing legal name
  • Changing legal status
  • Changing purposes (objects)
• Changes requiring approval (see Making requests that require approval)
• Charitable activities
• Charitable activities outside Canada
• Charitable and political activities
• Charitable organization (see Types of registered charities (designations))
• Charitable organizations outside Canada:
  • Foreign charities that have received a gift from Her Majesty in right of Canada
  • Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes
  • Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023)
  • Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived)
  • Foreign charities: Requirements for qualified donee status (CPC-030) (archived)
• Charitable purposes (see Purposes)
• Charitable purposes and activities
• Charitable remainder trust, CSP-C02
• Charities Connection (see Newsletters for charities)
• Charities Listings (see List of charities)
• Charities Program Updates (see DG's Corner)
• Checklists for charities:
  • Activities, checklist
  • Basic guidelines, checklist
  • Books and records, checklist
  • Changes, checklist
  • GST/HST, checklist
  • Legal status, checklist
  • Receipting, checklist
  • Spending requirement, checklist
  • T3010 – how to avoid common mistakes, checklist
  • Terrorism, checklist
• Claiming charitable tax credits:
  • Charitable donation tax credit calculator
  • Charitable donation tax credit rates
  • How are gifts claimed for deceased individuals?
  • How do I calculate my charitable tax credits?
  • What documents will I need to claim my charitable tax credits?
  • What types of gifts qualify for charitable tax credits?
• Client Service (see Contact the Charities Directorate)
• Club, CSP-C17
• Collection, CSP-C26
• Comments:
  • Client Service telephone enquiries service standard
  • Comments about our website
  • Consultation and feedback on policies and guidance
• Community economic development:
  • Community economic development activities and charitable registration (recorded webinar)
  • Community economic development, CG-014
• Complaints or concerns about registered charities
• Compliance and audits
  • Audit process for charities
  • Bringing charities back into compliance
  • Complaints or concerns about registered charities
  • Compliance-related news releases
  • Court decisions
  • Guidelines for applying sanctions
  • How we promote compliance
  • Non-compliance issues
  • Non-compliance issues and how to avoid them (recorded webinar)
  • Penalties and suspensions
• Computer-generated receipts
• Confidentiality - Public Information, CG-008
• Consequences of improper receipting
• Consequences of non-filing
• Consequences of not meeting the obligations of registration (non-compliance)
• Consequences of revocation
• Consequences of terminating registration (voluntarily)
• Consolidation (see Amalgamation)
• Constitutions
• Consultation and feedback on policies and guidance
• Contact person, changing
• Contact the Charities Directorate
  • Client service representatives
  • Complaints or concerns about registered charities
  • Comments on policies and guidance
  • Comments on our website
  • Service complaints
• Contribution, CSP-C05
• Control of corporation, CSP-C28
• Co-operative, CSP-C18
• Corporate Tax Administration for Ontario (CTAO)
• Correcting or replacing official donation receipts
• Court decisions
• CRA service complaints
• Crown (agent, corporation), CSP-C21
• Crown (federal, provincial), CSP-C22
• Cultural property, CSP-C06
• Customized forms
• Cy-près (gift by will), CSP-C23

D

 

• Daycare facilities, CPS-003
• De minimis rule (see Split receipting)
• Debt, CSP-D06
• Deceased individuals (see Claiming charitable tax credits)
• Deemed expenditure, CSP-D08
• Deemed fair market value rule
  • Deemed fair market value rule
  • S7-F1-C1, Split-receipting and Deemed Fair Market Value 
• Definitions (see Glossary)
• Designated gifts
• Designation:
  • Designation, requesting a change
  • Types of registered charities (designations)
• Determining fair market value of gifts in kind (non-cash gifts)
• Directed gift (glossary definition)
• Director / Trustee, CSP-D10
• Director, trustee, or like official, changing
• Disarmament, CSP-D12
• Disaster fund, CSP-D13
• Disaster or emergency relief:
  • Disaster or emergency relief, applicants for charitable status
  • Donating to help victims of a disaster or other emergency
• Disbursement quota:
  • Anti-avoidance rules and designated gifts
  • Application for relief, CPC-029
  • Calculation
  • Disbursement quota (checklist)
  • Permission to accumulate
  • Requesting a disbursement quota reduction
  • Shortfalls and excesses
• Disbursements, CSP-D04
• Disposition of property, CSP-P19
• Dissolution clause, CSP-D15
• Doctrine, CSP-D16
• Does a registered charity have to issue official donations receipts for gifts it receives?
• Donation receipts (see Issuing receipts)
• Donor information
  • Donation tax shelter schemes
  • Giving to registered charities 101 (video)
  • How can I donate wisely and avoid fraud?
  • How do I choose the right charity? (video)
  • How to donate wisely - information for donors (recorded webinar)
  • Questions and answers about making donations
  • What is a gift?
  • What types of gifts qualify for charitable tax credits?
  • Which organizations can issue official donation receipts?

E

• Ecological, CSP-E05
• Education:
  • Advancement of education, CSP-E01
  • Publishing a Magazine, CPC-027
  • School Associations, CSP-S09
  • School Councils, CPS-013
• Educational resources for charities and donors:
  • Checklists
  • Electronic mailing lists (EML)
  • External resources for charities
  • Newsletters
  • Resources for charities about political activities
  • Small and Rural Charities Initiative (SARC)
  • Toolbox for directors, officers, and volunteers
  • Videos and recorded webinars
• Electronic books and records (see Books and records)
• Eligible donee, CSP-E09
• Employee charity trust, CSP-E07
• Engaging in allowable activities (checklist)
• Environment, CSP-E08
• Ethnocultural:
  • Applicants Assisting Ethnocultural Communities, CPS-023
  • Ethnocultural groups, CG-003
• Excess corporate holdings:
  • Excess corporate holdings regime for private foundations, T2082
  • Excess corporate holdings worksheet for private foundations, T2081
• Excesses, disbursement quota
• Expenditures, revenue and

F

• Factors that will prevent an organization from being registered
• Fair market value:
  • Deemed fair market value rule
  • Determining fair market value of gifts in kind (non-cash gifts)
  • Fair Market Value of Donated Item and Taxes, CPC-006
• Fairness, CSP-F15
• Federal Budget (see Budget 2014)
• Festival:
  • Festival, CSP-F03
  • Festivals and the Promotion of Tourism, CPS-005
• Filing the T3010 information return
• Financial statements:
  • Financial statements
  • Financial statements and books and records (recorded webinar)
  • Financial statements, samples
• Fiscal period-end, requesting a change
• Foreign activities:
  • Activities outside Canada (recorded webinar)
  • Avoiding terrorist abuse (Checklist)
  • Canadian Registered Charities Carrying Out Activities Outside Canada
  • Charitable activities outside Canada
  • Charities in the International Context
• Foreign charities:
  • Foreign charities that have received a gift from Her Majesty in right of Canada
  • Foreign charities that have received a gift from Her Majesty in right of Canada: Summary of recent legislative changes
  • Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023)
  • Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived)
  • Foreign charities: Requirements for qualified donee status (CPC-030) (archived)
• Forms and publications for charities
• Fraud:
  • Fraud, CSP-F12
  • How can I donate wisely and avoid fraud?
• Fundraising:
  • Fundraising activities
  • Fundraising by Registered Charities, CG-013
  • Fundraising events, receipting
  • S7-F1-C1, Split-receipting and Deemed Fair Market Value
  • Third Party Fundraisers, CPC-026
  • Updated fundraising guidance (recorded webinar)

• Gift from her Majesty in right of Canada (see Foreign charities that have received a gift from Her Majesty in right of Canada)
• Gift in kind:
  • Deemed fair market value rule
  • Determining fair market value of gifts in kind (non-cash gifts)
• Gifts:
  • Anonymous gifts
  • Anti-avoidance rules and designated gifts
  • Claiming gifts for deceased individuals
  • Directed gift (glossary definition)
  • Donation of shares
  • Gift certificates or gift cards
  • Gift certificates or gift cards, CG-007
  • Gifting and receipting (video)
  • Gifting and receipting (recorded webinar)
  • Gifts from other registered charities
  • Gifts out of Inventory, CPC-018
  • Giving to registered charities 101 (video)
  • Payment for Participation in a Youth Band or Choir, CPC-019
  • Pledges
  • Questions and answers about gifting and receipting
  • Questions and answers about making donations
  • Receiving gifts
  • Returning a gift to a donor
  • Services
  • Services, CPC-017
  • Sponsorship
  • Supporting political activities
  • What is a gift?
  • What types of gifts qualify for charitable tax credits?
• Glossary
• Governing documents
• Government information:
  • Provincial and territorial
• GST/HST
• GST/HST checklist
• Guidance documents (see Policies and guidance)
• Guidelines for applying sanctions
• Guides (see Forms and publications listed by document type)

H

• Health:
  • Promotion of Health and Charitable Registration, CG-021
  • Women, CSP-W01
  • Youth, CG-020
• Heritage, CSP-H05
• Historical, CSP-H07
• Housing:
  • Housing and charitable registration, CG-022
  • Housing for Seniors (Life-Tenancy Agreement), CPC-004
  • Low-cost housing corporations for the aged
• How to apply for charitable registration
• Human rights, CG-001

I

• Immigrants, CSP-I05
• Improper receipting, consequences
• Incorporation documents
• Indian bands:
  • Criteria for registration
  • Municipal or public bodies performing a function of government in Canada
• Ineligible individuals, CG-024
• Information (security), CSP-I11
• Information available to the public (T3010 return)
• Information circulars (see Forms and publications listed by document type)
• Information letters (see Forms and publications listed by document type)
• Information return (see Annual information return)
• Information return summary, registered charity
• Internal divisions
• Interpretation bulletins (see Forms and publications listed by document type)
• Investments:
  • Non-qualified investments
  • Non-Qualified Investment - Tax Liability, CG-006
  • Private Foundations and Investment Portfolios, CPC-023
• Issuing complete and accurate donation receipts (checklist)
• Issuing receipts

K

• Keeping adequate books and records (checklist)
• Keeping books and records, political activities

L

• Lease:
  • Leasing Property, CSP-L05
  • Registered Charities Making Improvements to Property Leased from Others, CPS-006
• Legal name, changing
• Legal status, changing
• Legal status (checklist)
• Liabilities, assets and
• Liability, CSP-L01
• Life insurance policy, CSP-L02
• List of charities and other qualified donees
• List of companies authorized to produce customized T3010 returns
• Loanbacks
• Lobbying (see Political activities, CPS-022)
• Lottery prizes

M

• Maintaining charitable registration (checklist)
• Maintaining the charity's status as a legal entity (checklist)
• Make an informed decision
• Making requests that require approval:
  • Associated status
  • Disbursement quota reduction
  • Fiscal period-end change
  • Permission to accumulate property (funds)
  • Re-designation
• Media kit
• Mediation, CSP-M03
• Meeting the disbursement quota (checklist)
• Membership fees, CSP-M05
• Merger (see Amalgamation)
• Messages from the Director General (see DG's Corner)
• Mission, Charities Directorate (see Who we are)
• Model purposes
• Municipal and public bodies performing a function of government in Canada
• Municipalities
• My Business Account

N

• Name, legal change
• National Arts Service Organizations
• News releases (compliance)
• Newsletters for charities
• Non-cash gifts:
  • Deemed fair market value rule
  • Determining fair market value of gifts in kind (non-cash gifts)
• Non-compliance issues
• Non-filing, consequences
• Non-profit organization
  • Non-profit organization, CSP-N03
  • What is the difference between a registered charity and a non-profit organization?
• Non-qualified investments:
  • Non-qualified investments
  • Non-Qualified Investment - Tax Liability, CG-006
• Non-qualifying security, CG-012
• Not-for-profit Corporations Act
• Notices:
  • Revocation notices
• Number, registration

O

• Objections
• Objects (see Purposes)
• Obligations of registration
• Operating a registered charity:
  • Activities
  • Annual information return (T3010)
  • Annual spending requirement (disbursement quota)
  • Books and records
  • Checklists for charities
  • Compliance and audits
  • Definitions
  • Forms and publications about operating a charity
  • GST/HST
  • GST/HST checklist for charities
  • Ineligible individuals, CG-024
  • Issuing receipts
  • Making changes
  • Making requests that require approval
  • Obligations of registration
  • Orientation for new board members (recorded webinar)
  • Payroll
  • Penalties and suspensions
  • Policies and guidance about operating a registered charity
  • Provincial and territorial government information for charities
  • Questions and answers about operating a registered charity
  • Receiving gifts
  • Registration number
  • Toolbox for directors, officers, and volunteers
  • Transition to the Canada Not-for-profit Corporations Act (NFP Act)
• Other acceptable activities:
  • Business
  • Fundraising
  • Political
  • Social
• Other organizations that can become registered
• Other organizations that can issue donation receipts (qualified donees)
• Our mission (see Who we are)
• Our service standards, telephone (see Charities Directorate service standards)
• Our vision (see Who we are)

P

• Pamphlets (see Forms and publications listed by document type)
• Payroll
• Penalized charities, search
• Penalties and suspensions
• Permission to accumulate, requesting
• Phone numbers, changing
• Pledges
• Policies and guidance:
  • Alphabetical index
  • Applying for registration
  • Consultation and feedback on policies and guidance
  • Operating a registered charity
  • Revoking registered status
• Political activities
  • Attendance at a Political Fundraising Dinner, CPC-001
  • Charities and their participation in political activities (video)
  • Political Activities, CPS-022
  • Political activities (recorded webinar)
  • Political Party's Use of Charity's Premises, CPC-007
  • Resources for charities
• Poverty, CSP-P03
• Prescribed donee, CSP-P15
• Prescribed universities outside Canada
• Private benevolence, CSP-P09
• Private foundation (see (Types of registered charities (designations))
• Professional association, CSP-P18
• Program areas and field codes
• Provincial and territorial government information for charities
• Provision of information, CSP-I06
• Public amenities, CSP-P20
• Public benefit:
  • Guidelines for Registering a Charity: Meeting the Public Benefit Test, CPS-024
  • Public benefit, CSP-P06
• Public bodies (see Municipal and public bodies performing a function of government in Canada)
• Public foundation (see (Types of registered charities (designations))
• Public policy, CSP-P13
• Publications for charities (see Forms and publications)
• Publications for donors
• Purposes:
  • Changing purposes
  • Charitable purposes
  • Charitable purposes and activities
  • How to Draft Purposes for Charitable Registration, CG-019
  • Model purposes
  • Purposes beneficial to community, CSP-C10

Q

• Qualified donees:
  • Canadian amateur athletic associations
  • Foreign charities that have received a gift from Her Majesty in right of Canada
  • Funding Qualified Donees, CPC-014
  • Her Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies
  • List of qualified donees
  • Low-cost housing corporations for the aged
  • Municipal or public bodies performing a function of government in Canada
  • Municipalities
  • National arts service organizations
  • Prescribed universities outside Canada
  • Qualified donees, CG-010
     
• Questions and answers:
  • Applying for registration (about)
  • Budget 2014
  • Corporate Tax Administration for Ontario (CTAO)
  • Gifting and receipting (about)
  • Making donations
  • NFP Act (about the transition process)
  • Objects and activities
  • Operating a registered charity (about)
  • Political Activities, (about)

R

• Racial Equality, CPS-021
• RCAAA (see Registered Canadian amateur athletic association (RCAAA))
• Receipts:
  • Cause-related marketing
  • Charity's Address, CPC-015
  • Computer-Generated Official Donation Receipts, CPS-014
  • Computer-generated receipts
  • Consequences of improper receipting
  • Correcting or replacing official donation receipts
  • Deemed fair market value rule
  • Determining fair market value of gifts in kind (non-cash gifts)
  • Does a registered charity have to issue official donation receipts for gifts it receives?
  • Fundraising events, receipting
  • Gifting and receipting (video)
  • Gifting and receipting (recorded webinar)
  • Issuing a Receipt in a Name Other than the Donor's, CPC-010
  • Issuing receipts
  • Loanbacks
  • Non-qualified investments
  • Official Donation Receipts by a Newly Registered Charity, CPC-009
  • Questions and answers about gifting and receipting
  • Receipts (checklist)
  • Sample official donation receipts
  • Split receipting
  • What information must appear on an official donation receipt from a registered charity?
  • What you need to know to issue an official donation receipt
  • When should a charity issue a receipt?
  • Which organizations can issue official donation receipts?
• Receiving gifts
• Recent updates, website (see What's new)
• Recorded webinars
• Records (see Books and records)
• Re-designation, requesting
• Reduction, disbursement quota
• Registered Canadian amateur athletic association (RCAAA)
  • Application for Registration, CSP-R04
  • Canadian amateur athletic associations
  • Lists of registered Canadian amateur athletic associations
  • RCAAAs: Receipts-Issuing Policy, CPS-007
  • Registered Canadian Amateur Athletic Association, CSP-R01
  • Registration of Canadian Amateur Athletic Associations, CPS-011
• Registered Charity Basic Information Sheet (TF725)
• Registered charity information return (see annual information return)
• Registered Charity Information Return Summary
• Registered Pension Plan, CSP-R15
• Registration, applying
• Registration number
• Regulation of charities:
  • Charities and CRA: Make the connection (video)
  • What role does the federal government play in the regulation of charities?
• Rehabilitation, CSP-R16
• Related business:
  • Business activities
  • Related Business and Public Foundations, CPC-002
  • Related business, CSP-R05
  • What is a Related Business?, CPS-019
  • What is a related business? (recorded webinar)
• Relieving conditions attributable to being aged and charitable registration, CG-026
• Religious Charities - Exemption, CPC-016
• Reporting requirements, political activities
• Representatives involved in political activities
• Requests for information (see How to get information about a charity)
• Requests that require approval (see Making requests that require approval)
• Re-registration
• Research:
  • Policy Institutes, CSP-S10
  • Research as a Charitable Activity, CPS-029
• Resolving Problems (see Contact the Charities Directorate)
• Resource manual
• Resources, CSP-R13
• Resources for charities about political activities
• Return, Charities Information (see Annual information return)
• Return - Political, CSP-R08
• Return - Registered Canadian Amateur Athletic Association, CSP-R09
• Returning a gift to a donor:
  • Qualified donees - Consequences of returning donated property, CG-016
  • Returning a gift to a donor
• Revenue and expenditures
• Revocation, CSP-R12
• Revocation notices
• Revocation - Registered Canadian Amateur Athletic Association, CSP-R25
• Revocation tax, CSP-R24
• Revoked charities, search
• Revoking registered status:
  • Annulment
  • Consequences of revocation
  • Form T2046, Tax Return Where Registration of a Charity is Revoked
  • Guide RC4424, Completing the Tax Return Where Registration of a Charity is Revoked
  • Objections and appeals
  • Policies and guidance about revocation of registered status
  • Re-registration
  • Revocation notices
  • Revocation tax and the T2046 tax return
  • Types of revocation and processes
• RSS feeds

S

• Samples
  • Financial statements, samples
  • Receipts, samples
• Sanctions
  • Guidelines
  • Ineligible individuals, CG-024
  • Penalties and suspensions
• Schemes:
  • Donation tax shelter schemes
  • Schemes, CSP-S07
• Scholarship, CSP-S08
• School associations, CSP-S09
• Science, CSP-S10
• Search for charities
• Search for qualified donees
• Search tips for the List of charities
• Self-help:
  • Distinction between Self-Help and Members' Groups, CPS-016
  • Self-Help Groups, CSP-S02
• Service complaints
• Service standards
• Shares, donating
• Shortfall, disbursement quota
• Small and Rural Charities Initiative (SARC)
• Social activities
• Social activities, CSP-S05
• Speeches by the Director General (see DG's Corner)
• Spending requirement (see Annual spending requirement (disbursement quota))
• Spending requirement checklist
• Split receipting
  • S7-F1-C1, Split-receipting and Deemed Fair Market Value
  • Split receipting
• Sponsorship
• Sport:
  • Sports and Charitable Registration, CPS-027
  • See: Registered Canadian amateur athletic association (RCAAA)
  • Youth, CG-020
• Stock Exchange - Designated, CG-005
• Substantially all, CSP-S16
• Summary policies, search
• Suspended charities, search

• T3010 checklist – how to avoid common mistakes
• Tax credits (see Claiming charitable tax credits)
• Tax shelter:
  • Abusive tax shelter gifting arrangements
  • Donation tax shelter schemes
  • Ineligible individuals, CG-024
  • Non-compliance issues and how to avoid them (recorded webinar)
  • Tax shelter, CSP-T08
• Terrorism:
  • Charities in the International Context
  • Terrorism (checklist)
• Third Party Fundraisers, CPC-026
• Titleholding, CSP-T07
• Toolbox for directors, officers, and volunteers
• Trusts:
  • Trust Document, CG-009
  • Trusts
• Tuition:
  • Treatment of Tuition Fees as Charitable Donations under Information Circular 75-23
  • Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools, IC75-23
• Types of registered charities (designations)
• Types of revocation and processes

U

• Umbrella organizations:
  • Group Insurance Rates for Registered Charities, CPC-022
  • Guidelines for the Registration of Umbrella Organizations and Title Holding Organizations, CPS-026
• Undue benefits, CSP-U02
• Union Dues - Payment to a Registered Charity, CPC-008
• Universities (see Prescribed universities outside Canada)

V

• Videos:
  • Charities and CRA: Make the connection
  • Charities and their participation in political activities (series)
  • Gifting and receipting (series)
  • Giving to registered charities 101 (series)
  • How do I choose the right charity?
• Vision, Charities Directorate (see Who we are)
• Voluntary compliance (see Bringing charities back into compliance)
• Volunteers:
  • Expenses Incurred by Volunteers, CPC-025
  • Out-of-Pocket Expenses, CPC-012
  • Promotion of Volunteerism, CPS-025

W

• Webcasts (see Recorded webinars)
• Website comments
• What information must appear on an official donation receipt from a registered charity?
• What is a gift?
• What you need to know to issue an official donation receipt
• What's new
• When should a charity issue a receipt?
• Will, CSP-W02
• Winding-up period, CSP-W03
• Withholding tax, CSP-T05
• Women, CSP-W01

Y

• Youth, CG-020