Charities and giving

Important notice

Since we are in an election period, we remind registered charities that they are prohibited from devoting any of their resources to partisan political activities. A partisan political activity is one that involves the direct or indirect support of, or opposition to, any political party at any time, whether during an election period or not, or a candidate for public office. For more information, go to Advisory on partisan political activities.

Topics

A to Z index

Charities: A to Z Donors: A to Z

Popular topics

Charities

Applying for registration
How to apply, the review process, how to decide if registration is right for you, and more

Registered charity vs. non-profit organization
Definitions and examples

Operating a registered charity
Information for directors and trustees about the obligations of operating a registered charity

Gifting and receipting
Information about receiving gifts and issuing receipts

GST/HST checklist
Guidelines to obligations and entitlements

Compliance and audits
How the CRA promotes compliance, audit information, non-compliance issues

Policies and guidance
Policies and guidance about the requirements of the Income Tax Act and common law

More topics for charities

Charities and CRA: Make the Connection

Transcript
More videos and recorded webinars

Donors

Charities Listings
A searchable list of Canadian charities with information about their finances and activities

About registered charities
Learn about the regulation of charities and more

Making a donation
Learn who can issue official receipts, which gifts qualify, how to help disaster victims, and how to avoid fraud

Claiming charitable tax credits
Learn how to calculate and claim your charitable tax credit and more

More topics for donors

Other organizations that can issue donation receipts (qualified donees)

Features

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