Summary Policy

Date
October 25, 2002 (Revised September 13, 2005)

Reference Number
CSP - A09

Key Words
Associated charity - Designation

Registered charities whose charitable aim or activity is substantially the same can apply to be designated as associated charities. Associated charities can pass funds among themselves without being affected by the usual limitation placed on gift-making by charitable organizations.

Under the Income Tax Act, the CRA can provide to anyone that requests it, an application filed by a charity for permission to be designated as an associated charity, including any information filed in support of the application.

• Confidentiality, CSP-C12.
• Associated Status, CPC-028
• Application for Designation as Associated Charities, T3011.
• Registered Charities:  Designation as Associated Charities,
  IC77-6.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 149.1(6)(b), (c), ss.149.1(7) and para. 241(3.2)(h).