Engaging in allowable activities

A registered charity must be created for charitable purposes and must devote its resources (funds, personnel, and property) to charitable activities. A registered charity is permitted to carry out its charitable purposes, both inside and outside Canada, in only two ways: by carrying on its own charitable activities, and by gifting to qualified donees.


Is the charity aware of the following requirements:

Contact the Charities Directorate if the charity plans to engage in new activities that were not identified in its application for registration, to ensure they qualify as charitable.

Limit using the charity's resources for social activities and fundraising activities as they generally are not considered charitable.

If working through intermediaries such as an agent, a contractor, or any other non-qualified donee, the charity must be able to demonstrate that it retains direction and control over the use of it resources. (For example, the charity could enter into a formal written agreement with the intermediary body.)

Do not engage in any activities that may directly or indirectly support or facilitate an act of terrorism.

Do not engage in any prohibited political activities, such as supporting or opposing a political party or candidate for public office.

Gift only to qualified donees (for example, other registered charities).

Engage in only related business activities that accomplish or promote the charity's purposes, if the charity is designated as a charitable organization or a public foundation.

Do not engage in any business activities if the charity is designated as a private foundation.

Related topics


This checklist is for the charity's use only. Do not mail to the CRA or file with the return.

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