Summary Policy

Date
October 25, 2002 (Revised November 23, 2005)

Reference Number
CSP - D02

Key Words
Designation

Policy Statement

Under the Income Tax Act, there are three types of designations for registered charities: charitable organization, public foundation and private foundation. The designation of a charity depends on its structure, its source of funding and the charity’s mode of operation.

References

• Designation - Re-designation, CSP-D05.
• Designation, CIL-1997-015, CIL-1998-019.
• Registered Charities and the Income Tax Act, RC4108.
• Registering a Charity for Income Tax Purposes, T4063.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c.1, ss. 149.1(1).