Summary Policy

Date
September 3, 2003 (Revised September 13, 2005)

Reference Number
CSP - G06

Key Words
Governing document

Policy Statement

To qualify for registration as a charity, an organization must be legally established by a governing document (e.g., letters patent, articles of incorporation, trust document or constitution). The governing document identifies the charity, states its purposes as well as provides information on the organization's structure and internal procedures.

Under the Income Tax Act, the CRA can provide to anyone that requests it, a copy of the charity's governing documents, including its statement of purpose.

References

• Certification, CSP - C16.
• Charitable Purposes, CSP - C01.
• Confidentiality, CSP-C12.
• Director / Trustee, CSP - D10.
• Dissolution Clause, CSP - D15.
• Incorporation, CSP - I08.
• Internal Division, CSP - I14.
• Profit Motive, CSP - P12.
• Governing Document, CIL-1995-006.
• Registered Charities Newsletter, Issue No. 21.
• Registering a Charity for Income Tax Purposes, T4063.
• Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, para. 241(3.2)(a).