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