Summary Policy

Date
October 25, 2002

Reference Number
CSP - F05

Key Words
Foreign (activities) - Gifts to foreign organizations

Registered charities can carry on charitable activities outside Canada if these are their own charitable activities. They can also transfer funds to foreign organizations if these organizations are qualified donees.

• Qualified Donee, CSP-Q01.
• Foreign Activities, CIL-1999-009.
• Registered Charities: Operating Outside Canada, RC4106.
• Gifts to Certain Charitable Organizations Outside Canada,
  IC84-3.
• Charities in the International Context
• Bayit Lepletot v. Canada (Minister of National Revenue) (2006 FCA 128), 2006-03-28 (http://decisions.fca-caf.gc.ca/en/2006/2006fca128/2006fca128.html)
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 110.1(1)(a) and ss. 118.1(1).