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General information
Registered charity
A registered charity is a charity whose registration has been approved by Revenu Québec. Such a charity may be registered as either of the following:
However, it may change its designation upon request or at the discretion of Revenu Québec (for example, it may change its designation from a private to a public foundation).
A registered national arts service organization (RNASO) is an organization, other than a recognized arts organization, that is registered with the Canada Revenue Agency (CRA). RNASOs are considered to be registered charitable organizations.
In order to be deemed registered, a charity must submit form TP-985.5-V, Application for Registration as a Charity or as a Québec or Canadian Amateur Athletic Association, to Revenu Québec within 30 days following confirmation of its registration by the CRA. The application must include the required documents (including a copy of the registration notice issued by the CRA). RNASOs are not required to file form TP-985.5-V.
A registered charity must also meet other conditions in order to preserve its registration. These conditions include the following:
- It must devote all its resources to charitable activities or, in the case of a private or public foundation, be operated exclusively for charitable purposes.
- It must not carry on a business. However, a charitable organization or a public foundation may carry on a business related to the objectives set forth in its governing documents, or a business in which all or substantially all of the employees are not remunerated by the organization or foundation.
Associated charities
Associated charities are registered charities that, further to their application to Revenu Québec, have been designated associated charities. For a charity to be considered associated with the others, its charitable objectives or activities must be substantially the same as those of the other charities.
Complete form TP-985.3-V, Application for Designation as Associated Charities.
Recognized arts organization
A recognized arts organization is an arts organization, other than a registered charity, that is recognized by the Minister of Revenue on the recommendation of the Minister of Culture and Communications.
Forms
TP-985.3-V
Application for Designation as Associated Charities
TP-985.5-V
Application for Registration as a Charity or as a Québec or Canadian Amateur Athletic Association
