Summary Policy

Date
October 25, 2002

Reference Number
CSP - D01

Key Words
Daycare

A daycare facility can qualify for registration as a charity under the following categories of charitable purposes: the relief of poverty, the advancement of education or other purposes beneficial to the community. Under the relief of poverty and/or the advancement of education, an organization can restrict its services to a particular segment of the community. However, under other purposes beneficial to the community, a daycare facility can only qualify if it is open to the community as a whole, including any interested individual, without any restrictions.

• Public Benefit, CSP-P06.
• Daycare Facilities, CPS-003.
• Daycare, CIL-1994-011.