Private Benefit

Summary Policy

Date
June 9, 2003

Reference number
CSP-P09

Key words

Private benevolence - Private benefit - Self-help

Policy statement

To qualify for registration as a charity, an organization's purposes and activities must provide a tangible benefit to the community or a section of the community.

The courts have held that an organization established to benefit a named individual or a private group (for example, a professional association) is established for private benevolence and therefore not charitable at law.

References

• Summary Policy CSP-P06, Public Benefit
• Summary Policy CSP-P18, Professional Association
• Summary Policy CSP-S02, Self-Help Groups
• Summary Policy CSP-T04, Tenants Associations
• Policy Statement CPS-016, Distinction Between Self-Help and Members' Groups
• Guide T4063, Registering a Charity for Income Tax Purposes
• National Model Railroad Association v. Minister of National Revenue, [1989] 1 C.T.C. 300.