Summary policy

Date
September 3, 2003

Reference number
CSP-C17

Key words

Club (association, league, lodge, order, society)

Policy statement

Service clubs devote their resources to a mix of charitable and non-charitable activities. Therefore, they cannot be registered as charities under the Income Tax Act. However, these groups can establish a separate organization to handle their charitable activities (for example, a trust established to provide Christmas baskets to the needy). The separate organization can qualify for registration as a charity.

References

• Guidance CG-019, How to draft purposes for charitable registration