Summary Policy

Date
September 3, 2003

Reference Number
CSP - O03

Key Words
Objects (standard)

Policy Statement

The Office of the Public Guardian and Trustee of Ontario has established standard object and power clauses for use under the Corporations Act of Ontario. The Charities Directorate will accept these objects from not only those applicant organizations incorporating under that Act, but also from other applicant organizations for charitable registration, provided that the standard clauses are used word-for-word; and accurately reflect the applicant organization's mandate. Where the applicant organization is not incorporating under the Ontario Corporations Act, the object clauses must satisfy the requirements of whichever legal jurisdiction is relevant.

To be registered as a charity, an organization must not only have charitable purposes but it must also meet all of the other requirements for registration.

References

• Governing Document, CSP - G06.
• Objects (charitable), CSP - O01.
• Registering a Charity for Income Tax Purposes, T4063.
• Not-for-Profit Incorporator's Handbook:
  http://www.attorneygeneral.jus.gov.on.ca/english/family/ pgt/nfpinc/