Summary Policy

Date
September 3, 2003

Reference Number
CSP - S14

Key Words
Sport

Policy Statement

The promotion of sport is not a charitable purpose. Therefore, an organization established to promote a particular sport cannot be registered as a charity.

However, an organization established to provide a recreational facility to the public in general or to a disabled group 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

• Public Amenities, CSP - P20.
• Purposes Beneficial to Community, CSP - C10.
• Registering a Charity for Income Tax Purposes, T4063.
• A.Y.S.A Amateur Youth Soccer Association v. Canada (Canada Revenue Agency) (2006 FCA 136), 2006-04-05 (http://decisions.fca-caf.gc.ca/en/2006/2006fca136/2006fca136.html)