Summary Policy

Date
June 9, 2003

Reference Number
CSP - O02

Key Words
Objects (broad and vague)

To qualify for registration as a charity, an organization's governing documents must demonstrate that its objects are restricted to the realm of charity as recognized by law. The objects must be expressed in precise rather than broad and vague terms (i.e., the objects must be clearly worded and must define the scope of the activities engaged in by the organization.)

• Objects (charitable), CSP - O01.
• Charitable Purposes, CSP - C01.
• Applicants with Broad Object Clauses, CPS - 004.
• Broad and Vague Objects, CIL-1999-022.
• Registering a Charity for Income Tax Purposes, T4063.
• Earth Fund v. Canada (Minister of National Revenue) (2002 FCA 498), 2002-12-16 (http://www.fca-caf.gc.ca/index_e.shtml).
• Maisonnée de Hauterive Inc. c. Canada (Ministère du revenu national) (2001 FCA 171), 2001-05-29 (http://www.fca-caf.gc.ca/index_f.shtml).
• STV Stop the Violence...Face the Music Society v. Her Majesty the Queen, 1996-12-05.
• 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).