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Charities and Giving

Operating a registered charity

Caution: Lending registration numbers
Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name and number and must account for the corresponding donations on its annual information return. A charity that lends its registration number risks losing its charitable registration.

Topics

Checklists for charities Easy-to-follow checklists to help with the responsibilities of operating a registered charity.	Toolbox for directors, officers, and volunteers Resources for maintaining charitable registration.
Registration number Every registered charity is issued a nine-digit business number, with a program identifier of RR, and a four-digit reference number.	Activities Guidelines for certain activities such as business, political, social, fundraising, and gifting to non-qualified donees.
Receiving gifts What is a gift? Why pledges, gift certificates, services and sponsorship funds are not gifts. Returning a gift to a donor. Anonymous gifts.	Issuing receipts What you need to know to issue a receipt. Consequences of improper receipting. Determining fair market value. Split receipting. Sample receipts.
Annual information return (Form T3010) What is a complete return? When is the return due? Which form should you use? What is the correct mailing address?	Annual spending requirement (disbursement quota) What is the disbursement quota? Avoiding common mistakes. Spending too little or too much.
Books and records What are adequate books and records? How long must they be kept? Where must they be kept?	Audits and sanctions Auditing Charities pamphlet. List of penalties and suspensions. Guidelines for applying sanctions.
Making changes How to change the name, address, contact person, legal status, purpose, activities, and bylaws of a registered charity.	Making requests that require approval How to request a fiscal period end change, re-designation, associated status, permission to accumulate funds, or disbursement quota reduction.
Policies and technical information Policy statements, commentaries, and information letters about the day-to-day operations of a registered charity.	Questions and answers Questions and answers on the day-to-day operations of a registered charity.

Forms and publications

Forms and publications related to charities.

Glossary

Definitions for charities and giving.