Summary Policy

Date
September 3, 2003

Reference Number
CSP - R18

Key Words
Repairs

Policy Statement

An organization established to maintain and preserve public amenities (e.g., a trust to repair a historical building) can qualify for registration as a charity under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable.

References

• Charitable Purposes, CSP - C01.
• Heritage, CSP - H05.
• Historical, CSP - H07.
• Public Amenities, CSP - P20.
• Purposes Beneficial to Community, CSP - C10.
• Registering a Charity for Income Tax Purposes, T4063.