Summary Policy

Date
June 9, 2003

Reference Number
CSP - C10

Key Words
Community (purposes beneficial to) - Charitable (activities, purposes)

To qualify for registration as a charity under the category of charitable purposes known as "other purposes beneficial to the community", an organization's purposes and activities must provide a tangible benefit to the community as a whole in a way the law regards as charitable. Not all purposes that benefit the community are charitable - only those that have been recognized by the courts.

• Charitable Activities, CSP - C09.
• Charitable Purposes, CSP - C01.
• Education, CSP - E01.
• Public Benefit, CSP-P06.
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), 1996-07-08 (http://www.fca-caf.gc.ca/index_e.shtml).
• 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).