Summary Policy

Date
June 9, 2003

Reference Number
CSP - P07

Key Words
Patriotism (unity) - Political

The courts have recognized as charitable organizations established to promote patriotism (e.g., a gift for the construction and maintenance of a monument) under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable.

However, the courts have held that an organization established to promote unity within a country or between countries is political in nature (i.e., established for political purposes) and therefore not charitable at law.

• Charitable Purposes, CSP - C01.
• Political Activities, CSP - P02.
• Purposes Beneficial to Community, CSP - C10.
• The Canada UNI Association v. Minister of National Revenue, [1993] 1 C.T.C. 46.