Charities Directorate: All You Need to Know in 2023

Charities Directorate: it is a division saddled with the responsibility of interacting with the nonprofit community, other government agencies, and other tiers of government.

The charities directorate supports the Charities Registration (Security Information) Act and the role of the Canada Revenue Agency in preventing the financing of terrorists. They are also responsible for a balanced education program and assistance to ensure that registered groups adhere to registration requirements.

RCAAA, RNASO, RJO, and other competent donees examine applications for charity registration and provide information, direction, and advice on maintaining the registered status. The charities directorate creates guidelines and delivers donor and philanthropic sector information, communication, and education programs.

Table of Contents

Charities Directorate: How to get Charity Information.

Reach out to the charity

You can contact the charity organization directly for information. No one has complete knowledge as they do.

Search for charity organizations in the directory of charities

To discover if a charity has been registered, canceled, annulled, suspended, or punished, you can check the List of charities. The T3010 Registered Charity Information Returns submitted for a charity’s last five fiscal period-ends contain information about the organization’s contact details, general operations, and finances.

Informal information request

Suppose you want to make an Informal information request; you can ask for the charities document with the form tagged request for registered charity information.

Processing time for this request varies because it is a first come, first serve process. If you are a media person, you can contact a media relations representative to make the request process faster. Still, most requests take at least six business days to complete.

Informal requests offer the exact information as formal requests. It is usually free and takes fewer days than formal requests. The CRA’s Charities Directorate handles all informal information requests.

Information the CRA can provide

The CRA can give you a copy of the governing documents, including its statement of purpose
A copy of the charity’s application for registration and notification of registration, including any conditions or warnings which is the public portion
the names of a charity’s directors/trustees and when they took up the positions
Also, you can get a copy of the information that relates to the public from a charity’s annual information return and financial statements.
A copy of the letters explaining the grounds for revocation or annulment that the CRA has written to a charity
A copy of any letters or notifications the CRA has given to charities about the suspension, assessment, or payment of taxes or penalties (other than the amount of revocation tax)
A copy of the documentation submitted to support requests for permission to amass property; re-designation as a nonprofit organization, private foundation, or public foundation.

Information the CRA cannot provide

Details about the donations to a charity
confirmation of the receipt or rejection of a charitable registration application
Information that should be kept private concerning charity authorities
private data from a charity’s yearly information return
Information about a charity’s interactions with the CRA, such as if the organization is under audit and how far along an audit is.
the next steps in an audit
Where and how the CRA obtains leads

Make formal access to information requests.

Processing charges may apply to make formal requests. Usually, the Charities Directorate assists the CRA’s Access to Information and Privacy Directorate in handling it.

Formal requests typically take longer to process than informal inquiries. However, the offices of the Information and Privacy Commissioners are allowed to receive complaints.

Formal requests typically include the same information as informal inquiries regarding content. You can go to How to Access Information at the CRA to request formal access information.

List of Charities and Donees who are qualified

Canadian Amateur athletic association

To be registered as a member of the Canadian Amateur Athletic Association, the registering association must be created in Canada and its members must be residents of Canada.

Registered Journalism Association

A registered journalism organization (RJO) that is qualified to give official receipts for donations is an example of a qualified organization. The Income Tax Act also permits registered charities to donate to RJOs.

When a media organization’s accreditation is taken away, it can no longer accept donations from registered charities or give out official receipts for donations.

Foreign charities that have received a gift from Her Majesty

For a particular period, a foreign charity registered with the Canada Revenue Agency (CRA) and receiving a gift from Her Majesty in Right of Canada (the Canadian government) qualifies as a qualified donee. It can issue donation receipts, and registered charities can make gifts to it as a qualified donee.

Low-cost housing corporations for the aged

As of January 1, 2012, changes to the Income Tax Act mean that a low-cost housing corporation for the elderly that meets the requirements of paragraph 149(1)(i) and wants to become a qualified donee must apply for registration and be put on a list kept by the Canada Revenue Agency that anyone can see. (CRA). If it is recognized as qualified, it can give official donation receipts and accept gifts from registered charities.

Municipal or public bodies performing a function of government

If a municipality or public body in Canada that does government work wants to be recognized as a qualified donee, it must register with the Canada Revenue Agency and be added to a list it keeps.

As a result of changes to the Income Tax Act that went into effect on January 1, 2012 (CRA), they will be qualified donees, qualified to collect gifts from registered charities, and qualified to give formal receipts for donations.

Municipalities

The Canada Revenue Agency (CRA) has a list of municipalities that shows whether or not they are qualified. To begin your search for qualified municipalities, select one of the following provinces or territories:

Alberta

Canadian Columbia

Manitoba

Brunswick, New

Labrador and Newfoundland

The territory of the Northwest

Nova Scotia

Nunavut

Ontario

Island of Prince Edward

Quebec

Saskatchewan

Yukon

Municipalities that are registered are authorized to issue formal receipts for tax-related donations. The qualified donee must evaluate whether it has received a gift under the Income Tax Act and the qualifying amount of the gift before issuing an official contribution receipt. Visit P113, Gifts and Income Tax, for details.

Universities outside Canada

The Canada Revenue Agency (CRA) keeps a list of registered organizations outside of Canada that shows whether or not they are qualified donees. Institutions of higher education outside of Canada that are registered and meet the requirements can give out official receipts for tax purposes.

Information from a registered charity’s T3010 return (open to the public)

Public information

Most information that has to do with the charity’s return is made available to the public. Other information that can be accessed using the list of charities is:

Program account information

The information accessible in the program account information includes:

Organization Name
Operating/Trade Name
Designation
Fiscal Period End
Mailing Address
Email
Website
Telephone
Public Contact Name or Position
Program Areas
Registration Number (Business Number)

Registered Charity Information Return: form T3010

Section A: Identification

Section B: Directors/trustees and other officials

Section C: Programs and general information

Section D: Financial-related information

Schedule 1: Foundations

Schedule 2: Activities outside Canada

Schedule 3: Compensation

Schedule 5: Non-cash gifts

Schedule 6: Detailed financial information

Schedule 7: Political activities

Directors/Trustees and Like Officials Worksheet: form T1235

It has information on the names, positions, and commencement and end dates of directors, trustees, and other officials.

Arm’s length associations between directors, trustees, and other officials

Qualified Donees Worksheet / Amounts provided to other organizations form T1236

Excess Corporate Holdings Worksheet for Private Foundations: form T2081

(part l)

Section A – Identification

Section B – Original corporate holdings percentage Section C – Total corporate holdings percentage

Section D – Excess corporate holdings percentage

Section E – Net increase/decrease in excess corporate holdings percentage

Section F – Divestment obligation table

(Part II)

Section A: Material transactions by the foundation

Financial statements

Financial statements are usually provided on request only.

Confidential Information

Only authorized charity representatives are permitted access to information in the confidential area of the return.

The Canada Revenue Agency is permitted to share confidential information with other government departments and agencies and may be required to disclose confidential information in conjunction with certain judicial processes.

The following information is confidential.

Registered Charity Information Return: form T3010

Data in (Section F)

The physical address of the charity
The address is for the charity’s books and records
The name and address of the individual who completed the return

Data in (Schedule 4)

fundraisers information
Information on donors who are not residents of Canada

Directors/Trustees and Like Officials Worksheet: form T1235

Information on home address,
telephone number,
date of birth of directors, trustees, and other officials

Excess Corporate Holdings Worksheet for Private Foundations: form T2081

(Part II)

Section B – Material transactions by the relevant person(s)

Reach the Charities Directorate

Client Service

You can get general details regarding registered charities, including information on how to register online, how to issue official donation receipts for your organization correctly, how to complete the yearly information return (Form T3010), and guidance on how to change your charity’s legal name, purposes, programs, and more.

If you need any information concerning a specific charity or charities, you can get in touch with a representative from Monday through Friday between 9 a.m. and 5 p.m. local time (excluding legal holidays):

Phone

1-800-267-2384

TTY service

(mainly for people with a hearing or speech impairment)

1-800-665-0354

Mail

Mail paper information returns and financial statements to:

Charities Directorate: Canada Revenue Agency (CRA)

105 – 275 Pope Road

Summerside PE C1N 6E8

Mail all other inquiries or changes to:

Charities Directorate: Canada Revenue Agency (CRA)

Ottawa ON K1A 0L5

Fax

Client service: 613-954-8037

Director General’s office: 613-954-2586

Monitoring: 613-957-8925

Assessment and Determinations: 613-952-6020

Filing Enforcement: 613-941-0186

Corporate and Information Programs:613-946-2423

Policy, Planning, and Legislation: 613-948-1320

Through MyBA (my business account)

If you have signed up for My Business Account (MyBA), you can now do anything that used to require written correspondence through the MyBA portal. Click here for details on how to modify your charity’s account specifically. For any other inquiries, just

Sign into MyBA.
Click “Update Registered Charity or RCAAA Information” under your RR account.
From the dropdown menu, choose “Submit an inquiry.”

When you sign up for MyBA, you can tell the Canada Revenue Agency how to get in touch with you for all other notifications.

Service Complaint

If you are unhappy with the service you got from the Canada Revenue Agency, you can file a complaint. Make a service complaint by visiting here.

Bottom line: Charities Directorate

Trustees oversee unincorporated charities and trusts, while directors oversee charity corporations. At least three directors are required for a charity that is incorporated. Directors and trustees are in charge of operating and managing their charity and must make sure it complies with the law.

The primary oversight body for Canada’s registered charities is the Canada Revenue Agency’s Charities Directorate. Canadian charity organizations must stay informed of new developments regarding guidelines, announcements, and other documents or information from the Charities Directorate.

Charities Directorates: FAQ

When is the registered charity information return due?

A charity must send in a correct Form T3010, Registered Charity Information Return, every year within six months of the end of its fiscal year. For instance, a return for a fiscal year that ends on December 31 must be submitted by June 30 of the following year.

What are qualified donees?

A qualified donee is a business that is allowed to give formal receipts to people and businesses who give it money. Additionally, official charities may donate to it.

Who is certified to sign official donation receipts?

The charity’s responsibility is to specify who may sign its official donation receipts. The charity needs to keep track of who has been given permission and for how long.