Summary Policy

Date
September 3, 2003

Reference Number
CSP - R20

Key Words
Research (study)

Policy Statement

An organization established to undertake research in a recognized field of knowledge (e.g., medicine) can qualify for registration as a charity under the following category of charitable purposes: advancement of education. The research must be carried out for educational purposes and the results must be made available to the public.

References

• Advocacy, CSP - A04.
• Charitable Purposes, CSP - C01.
• Education, CSP - E01.
• Research, CIL-1999-020.
• Talking Points - Public Policy Research Institutes (PPRIs), CES-014.
• Registering a Charity for Income Tax Purposes, T4063.