Policies about operating a registered charity

Policy statements, commentaries, and information letters about the day-to-day operations of a registered charity

Policy statements and commentaries

• Accumulation of Property, CPC-005
• Address on Official Donation Receipt, CPC-015
• Application for disbursement quota relief, CPC-029
• Associated Status, CPC-028
• Attendance at a Political Fundraising Dinner, CPC-001
• Computer-Generated Official Donation Receipts, CPS-014
• Donations of Gift Certificates, CPS-018
• Expenses Incurred by Volunteers, CPC-012
• Expenses Incurred by Volunteers, CPC-025
• Fair Market Value of Donated Item and Taxes, CPC-006
• Fundraising by Registered Charities, CPS-028
• Gifts of Services, CPC-017
• Gifts Out of Inventory, CPC-018
• Guidelines for the Registration of Umbrella Organizations and Title Holding Organizations, CPS - 026
• Issuance of Official Donation Receipt and Effective Date of Registration, CPC-009
• Management of Investment Portfolio, CPC-023
• Name on Official Donation Receipt, CPC-010
• Payment for Participation in a Youth Band or Choir, CPC-019
• Payment to a Registered Charity, CPC-008
• Political Activities, CPS-022
• Political Party's Use of Charity's Premises, CPC-007
• Portion of 10-year Gift of Shares Disposed of Included in Disbursement Quota Calculation, CPC-021
• Promotion of Volunteerism, CPS - 025
• RCAAAs: Receipts-Issuing Policy, CPS-007
• Registered Charities Making Improvements to Property Leased from Others, CPS-006
• Related Business, CPC-002
• Religious Charities - Exemption, CPC-016
• Research as a Charitable Activity, CPS-029
• Sports and Charitable Registration, CPS-027
• Third-Party Fundraisers, CPC-026

Information letters

• Accumulation, CIL-1995-005, CIL-1996-007
• Administration, CIL-1996-011
• Advocacy, CIL-1994-009, CIL-2001-005, CIL-2002-006
• Aged (senior), CIL-1994-007
• Agency, CIL-1991-001, CIL-1993-001, CIL-1994-001, CIL-1995-013, CIL-1997-003, CIL-1998-027
• Amalgamation (consolidation, merger), CIL-1998-029
• Annuities, CIL-1998-030, CIL-2000-001
• Books and Records, CIL-2001-021
• Business, CIL-1997-010, CIL-1998-032
• Canada-U.S. Income Tax Convention (1980), CIL-1997-007, CIL-1998-020
• Charitable Activities, CIL-1993-004, CIL-1996-005, CIL-1997-015, CIL-1998-016, CIL-1999-013, CIL-2000-001
• Charitable Remainder Trust, CIL-1999-004
• Community Economic Development, CIL-2005-001
• Confidentiality, CIL-2000-011
• Consideration, CIL-2005-002
• Contribution, CIL-1997-002, CIL-1999-018, CIL-2001-017
• Crown (agent, corporation), CIL-2002-003, CIL-2002-011
• Cultural Property, CIL-1995-012, CIL-1998-010, CIL-2000-010, CIL-2001-007
• Debt, CIL-1997-008, CIL-1998-030
• Designation, CIL-1997-015
• Designation - Re-designation, CIL-1998-008
• Director / Trustee, CIL-1993-003, CIL-1993-009, CIL-1995-002, CIL-1996-011, CIL-1999-007
• Disbursement Quota, CIL-1994-003, CIL-1996-002, CIL-1998-018, CIL-1999-014, CIL-2000-012, CIL-2000-020, CIL-2001-008, CIL-2001-015, CIL-2002-001
• Disbursement Quota Reduction, CIL-2001-002, CIL-2002-002
• Disposition of Property, CIL-2000-009
• Expenses (disbursements), CIL-1999-026
• Fair Market Value, CIL-1999-021, CIL-2000-019, CIL-2002-014
• Fair Market Value (appraisal), CIL-1994-010
• Foreign Activities, CIL-1999-009
• Foreign Conduit, CIL-1997-009
• Foreign Organization, CIL-1997-004
• Fundraising, CIL-1996-011, CIL-1999-002, CIL-2000-021
• Gift (anonymous), CIL-1994-006, CIL-1997-013, CIL-2002-010
• Gift (conditional), CIL-1998-031
• Gift (donation), CIL-1995-012, CIL-1998-002, CIL-1998-015, CIL-1999-023, CIL-2002-014
• Her Majesty, CIL-1998-025
• Interest Free Loan, CIL-2005-001
• Internal Division, CIL-1997-004
• Inventory, CIL-2002-009
• Investments, CIL-1998-003, CIL-1998-013, CIL-1999-001, CIL-1999-020
• Joint Venture (joint ministry), CIL-1995-013, CIL-1997-003
• Lease, CIL-1993-010
• Life Insurance Policy, CIL-1998-009, CIL-2001-001
• Loan, CIL-1995-011, CIL-1997-008, CIL-1999-019, CIL-2006-001
• Loanback, CIL-1998-017, CIL-1998-022, CIL-2000-016
• Municipality, CIL-1998-024
• Non-Qualified Donee, CIL-1995-001, CIL-1998-011, CIL-1999-003, CIL-2000-018
• Non-Qualified Investment, CIL-1998-007
• Non-Qualifying Security, CIL-1999-024
• Pledges, CIL-1993-006
• Political Activities, CIL-1993-002, CIL-1993-003, CIL-1994-009, CIL-1995-015, CIL-2003-001
• Prescribed University, CIL-1997-006, CIL-1998-025
• Private Foundation, CIL-1994-008
• Property, CIL-1999-006
• Qualified Donee, CIL-1997-007, CIL-1998-026
• Receipt, CIL-1993-005, CIL-1994-004, CIL-1994-006, CIL-1995-012, CIL-1995-014, CIL-1995-017, CIL-1997-005, CIL-1997-011, CIL-1998-005, CIL-1998-012, CIL-1998-014, CIL-1998-021, CIL-1998-024, CIL-1999-011, CIL-1999-015, CIL-2000-002, CIL-2000-004, CIL-2000-014, CIL-2001-010, CIL-2001-014, CIL-2001-018, CIL-2001-023, CIL-2002-008, CIL-2006-001
• Registered Canadian Amateur Athletic Association, CIL-1995-014, CIL-2002-012
• Registered National Arts Service Organization, CIL-2001-020
• Related Business, CIL-1992-002, CIL-1995-009, CIL-1995-010, CIL-1996-008, CIL-1998-001, CIL-1999-021, CIL-1999-025, CIL-2000-003, CIL-2000-006, CIL-2000-015, CIL-2002-007
• Research, CIL-1999-020
• Residency, CIL-2001-006
• Revocation, CIL-1997-014, CIL-1998-029
• Scholarship, CIL-2001-022
• Services, CIL-2002-009
• Share, CIL-1994-002, CIL-1996-003
• Specified Gift, CIL-1996-002, CIL-1998-006, CIL-1999-010, CIL-2000-007, CIL-2001-011, CIL-2001-013
• Tax, CIL-1998-029
• Ten-Year Gift, CIL-1998-028
• Tuition Fees, CIL-1993-007, CIL-1997-001, CIL-1997-009, CIL-1999-012, CIL-2000-022
• Will, CIL-2000-017, CIL-2001-012
• Withholding Tax, CIL-2001-016