Summary Policy

Date
October 25, 2002

Reference Number
CSP - H01

Key Words
Housing

The provision of rental housing for certain groups of persons has been recognized as charitable. Thus, an organization established exclusively to provide housing for the poor, the handicapped or the aged, where it is apparent that the intention of the organization is to provide some measure of relief associated with these conditions, can qualify for registration as a charity.

• Aged, CSP-A05.
• Applicants that are Established to Relieve Poverty by Providing Rental Housing for Low-Income Tenants, CPS-020.
• Housing for the Aged, CPC-004.
• Housing, CIL-1996-010, CIL-2001-019.