Changing a charity's address, telephone number, and contact person

A registered charity should tell the Charities Directorate if it makes changes to any of the following:

• address (physical address, mailing address and address of its books and records);
• telephone number(s);
• fax number(s); or
• contact person(s).

This allows the Directorate to communicate with the charity, including mailing the annual information return, to the correct address. Also, a registered charity must ensure that official donation receipts are issued in its name and address as recorded with the Canada Revenue Agency (CRA). A registered charity that issues an official donation receipt that includes incorrect information is liable to a penalty equal to 5% of the eligible amount stated on the receipt. This penalty increases to 10% for a repeat offence within five years. Receipts that show another name or address other than what is on record with the CRA may be rejected when donors claim them on their income tax returns.

To advise the Directorate of changes, submit a letter detailing the required changes with the signature of a director, trustee, or other authorized representative of the charity.

Note
If the changes coincide with the filing of the charity's annual information return, certain changes can be made directly on the Registered Charity Basic Information sheet. Changes to the charity's physical location and location of books and records can be made directly on the return.

Mail or fax the information to:

Mailing addresses

To ensure transparency and accountability, the Charities Directorate's Web site displays the mailing addresses of registered charities.

Charities whose beneficiaries might be put at risk if physical locations were widely known should use a mailing address that is different from their physical location, for example a P.O. box number, or the address of the organization's lawyer or accountant.

Other program accounts

If a charity has other program accounts with the CRA, such as payroll or GST/HST, it must also advise its tax services office of any changes to information for those accounts.

References

• CSP-R02, Receipts
• CSP-R10, Return - Registered Charity Information Return