Summary Policy

Date
October 25, 2002

Reference Number
CSP - C01

Key Words
Charitable purposes

The courts have identified four general categories of charitable purposes. For an organization to be registered as a charity, its purposes have to fall within one or more of the following categories:

• the relief of poverty;
• the advancement of education;
• the advancement of religion; or
• other purposes beneficial to the community in a way the law regards as charitable.

• Promotion of Employment, CPC-011.
• Computers to Poor Children for Educational Purposes, CPC-013.
• Disbursement of Funds to a Qualified Donee, CPC-014.
• Group Insurance Rates for Registered Charities, CPC-022.
• Publishing a Magazine under the Advancement of Education, CPC-027.
• Charitable Purposes, CIL-1992-001.
• Registering a Charity for Income Tax Purposes, T4063.
• Application to Register a Charity Under the Income Tax Act, T2050.
• A.Y.S.A Amateur Youth Soccer Association v. Canada (Canada Revenue Agency) (2006 FCA 136), 2006-04-05 (http://decisions.fca-caf.gc.ca/en/2006/2006fca136/2006fca136.html)
• Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133.
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10. (http://www.scc-csc.gc.ca/judgments/index_e.asp)