Summary Policy

Date
June 9, 2003

Reference Number
CSP-S05

Key Words
Social (activities) - Charitable (activities)

Social activities, in and of themselves, are not charitable at law.

An organization that is established for exclusively charitable purposes can devote some of its resources to social activities provided these activities are ancillary and incidental to its charitable purposes.

• Charitable Activities, CSP-C09.
• Charitable Purposes, CSP-C01.
• Resources, CSP-R13.
• Applications for Registration Directed at Youth, CPS-015.
• Registering a Charity for Income Tax Purposes, T4063.
• Maisonnée de Hauterive Inc. v. Canada (Minister of National Revenue) (2001 FCA 171), 2001-05-29.