{"id":15262,"date":"2013-09-17T14:41:27","date_gmt":"2013-09-17T18:41:27","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=15262"},"modified":"2020-10-02T09:52:16","modified_gmt":"2020-10-02T13:52:16","slug":"the-new-qualified-donee-regime-and-its-implications-for-charities","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","title":{"rendered":"The Qualified Donee Regime and its Implications for Charities"},"content":{"rendered":"<p><span style=\"font-size: 14px; font-weight: normal; line-height: 16px;\">If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the <em>Income Tax Act,\u00a0<\/em>which are discussed below.<br \/>\n<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><em>Important note:<\/em><\/span>\u00a0<em>Some charities, particularly those that provide low-cost housing, may be confused by these new requirements, since the term &#8220;low-cost housing corporation&#8221; may seem to describe them.<\/em>\u00a0<strong><em>However,\u00a0<\/em><\/strong><strong><em>the new registration requirements discussed below do not\u00a0apply to organizations that already have\/qualify for registered charity status. <\/em><\/strong><em>Rather, they apply to organizations described in other sections of the Income Tax Act.<\/em> <em>Registered charities should still make note of the requirements for qualified donees as they may impact their grant\/gift-making activities.<\/em><\/p>\n<h2><b>Background<\/b><\/h2>\n<p>By law, registered charities are required to devote their resources exclusively to charitable activities. Generally, this requires charities to carry out their charitable activities and programs themselves. However, transferring resources to organizations that meet the definition of a \u201cqualified done\u201d, including another registered charity, is also considered a charitable activity under the ITA.<\/p>\n<p>As a result, instead of spending money on its own activities, a charity also has the option of transferring money to another charity to carry out those charitable activities instead. In the vast majority of cases, the only qualified donee a charity will transfer resources to will be another registered charity, with similar objects. However, the definition of qualified donee also extends to other types of organizations, including:<\/p>\n<ul>\n<li>Canadian amateur athletic associations<\/li>\n<li>National arts service organizations<\/li>\n<li>Low-cost housing corporations for the aged;<\/li>\n<li>Canadian municipalities;<\/li>\n<li>Municipal or public bodies performing a function of government in Canada;<\/li>\n<li>Universities outside Canada;<\/li>\n<li>Foreign charities that have received a gift from Her Majesty in right of Canada (hereinafter \u201ccharitable organizations outside Canada\u201d);<\/li>\n<li>Her Majesty in right of Canad, a province or a territory; and<\/li>\n<li>The United Nations and its agencies.<\/li>\n<\/ul>\n<p>In addition to being eligible to receive gifts from registered charities, these qualified donees can also issue official donation receipts for gifts they receive from individuals and corporations in their own right.<\/p>\n<h2><b>The Rules<\/b><\/h2>\n<p>Previously, these entities were generally not subject to special registration requirements under the <i>ITA <\/i>(at least not in their capacity as qualified donees). However, amendments to the <i>ITA <\/i>have changed that. Now most of the entities listed above\u00a0are required to be registered with the Canada Revenue Agency in order to become or continue to be qualified donees. Once registered, a qualified donee will be included on a publically accessible list on CRA\u2019s website. <b><i>Charities should not make a gift to any organization that is not included on a public CRA list <\/i><\/b>(other than Her Majesty in right of Canada or a province and the United Nations and its agencies).<\/p>\n<p><b>What are the registration requirements for Qualified Donees?<\/b><\/p>\n<p>The registration requirements differ for each category of qualified donee.<\/p>\n<p><strong><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/applying-other-qualified-donee-status\/applying-registered-canadian-amateur-athletic-association.html\">Canadian amateur athletic associations<\/a><\/strong> must promote amateur athletics in Canada <em>nation-wide<\/em> as their exclusive purpose and function.<\/p>\n<p><strong><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/applying-other-qualified-donee-status\/apply-registered-national-arts-service-organization.html\">National arts service organizations<\/a><\/strong> must first apply to the Department of Canadian Heritage before applying to the CRA and must, among other things, be formed and operated exclusively to promote the arts on a nation-wide basis.<\/p>\n<p>A <strong><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/qualified-donee-low-cost-housing-corporation-aged.html\">low-cost housing corporation for the aged<\/a><\/strong> must meet the conditions to be exempt from tax under para 149(1)(i) of the <em>Income Tax Act<\/em> and be constituted exclusively for providing low-cost housing for the aged, defined to be 55 years of age or older.<\/p>\n<p><b><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/mncplts-eng.html\">Municipalities<\/a><\/b> are automatically registered and publicly listed based on existing information. Similarly, <b><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/prscrbdnvrsts-eng.html\">prescribed universities\u00a0<\/a><\/b>are publicly listed in Schedule VIII of the Canadian Income Tax Regulations, but there is also a process by which universities can ask for prescribed status.<\/p>\n<p>A <b><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/gftsfrmhrmjsty-eng.html\">charitable organization outside of Canada<\/a><\/b> must demonstrate that it not only received a gift from the federal government, but that it would also meet the requirements for charitable registration in Canada.<\/p>\n<p><b><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/mncplpblcbds-eng.html\">Public bodies performing a service of government<\/a><\/b><b>\u00a0\u00a0<\/b>must submit a letter to the CRA with evidence that they are constituted and operated as such. The criteria for these organizations were set out in two recent technical interpretations, which are linked to below:<\/p>\n<ul>\n<li>Application criteria for\u00a0a <b><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/mncplpblcbds-ltr-eng.html\">municipal or public body performing a service of government<\/a><\/b><\/li>\n<\/ul>\n<p>CRA is administered \u201cinterim measures\u201d which allowed all low-cost-housing corporations and public bodies performing a service of government to be qualified donees until <b>January 1, 2014<\/b>. Now, only those organizations that are on the list can issue donation receipts and receive gifts from charities.<\/p>\n<h2><b>Ongoing Obligations for Qualified Donees \u00a0\u00a0\u00a0\u00a0 <\/b><\/h2>\n<p>Once registered, qualified donees must ensure that they properly issue donation receipts, accurately valuate non-cash gifts, maintain proper books and records, and provide CRA with access upon request. Failure to do so could result in a suspension of their receipting privileges or a suspension of their qualified done status.<\/p>\n<h2><b>Practical Implications<\/b><\/h2>\n<p>As a result of these changes to the regulation of qualified donees, specific steps now need to be taken by both registered charities and qualified donees.<\/p>\n<p><strong>Qualified donees<\/strong> must comply with their requirements, including the types of books and records they are required to keep, as well as the information that must be contained on an official donation receipt.<\/p>\n<p><strong>Registered charities<\/strong> that make gifts to qualified donees must ensure that they only do so to those publically listed on CRA\u2019s website. Those lists can be found here:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/other-organizations-that-issue-donation-receipts-qualified-donees\/canadian-amateur-athletic-associations.html\">Canadian amateur athletic associations<\/a><\/li>\n<li><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/applying-other-qualified-donee-status\/apply-registered-national-arts-service-organization.html\">National arts service organizations<\/a><\/li>\n<li><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/lwcsthsng-eng.html\">Low-cost housing corporations for the aged<\/a><\/li>\n<li><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/mncplts-eng.html#List\">Canadian municipalities<\/a><\/li>\n<li><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/qd-lstngs\/mncplpblcbds-lst-eng.html\">Municipal or public bodies performing a function of government in Canada<\/a><\/li>\n<li><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/qd-lstngs\/prscrbdnvrsts-lst-eng.html\">Prescribed universities outside Canada<\/a><\/li>\n<li><a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/qlfd-dns\/qd-lstngs\/gftsfrmhrmjsty-lst-eng.html\">Foreign charities that have received a gift from Her Majesty in right of Canada<\/a><\/li>\n<\/ul>\n<p>Charities should also ensure that any gift to a qualified donee is consistent with its charitable purposes. Although these gifts are permitted under the <i>Income Tax Act, <\/i>they could potentially constitute a breach of trust if a charity transfers resources to an organization such as a municipality, public body, or UN agency where \u00a0the gift could be used to carry out activities that do not further, or are inconsistent with, its charitable objects.<\/p>\n<p>For general information on qualified donees, see CRA <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/qualified-donees.html\">Guidance CG-010, <em>Qualified Donees.<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the Income Tax Act,\u00a0which are discussed below. Important note:\u00a0Some charities, particularly those that provide low-cost housing, may be confused by&#8230; <a href=\"https:\/\/cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[159,176],"tags":[],"series":[],"class_list":["post-15262","post","type-post","status-publish","format-standard","hentry","category-charity-law-and-policy","category-income-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Qualified Donee Regime and its Implications for Charities - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Qualified Donee Regime and its Implications for Charities - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the Income Tax Act,\u00a0which are discussed below. 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Important note:\u00a0Some charities, particularly those that provide low-cost housing, may be confused by... More","og_url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","og_site_name":"CCCC Blogs","article_publisher":"https:\/\/www.facebook.com\/CCCCCharities","article_published_time":"2013-09-17T18:41:27+00:00","article_modified_time":"2020-10-02T13:52:16+00:00","author":"Deina Warren","twitter_card":"summary_large_image","twitter_creator":"@cccccharities","twitter_site":"@cccccharities","twitter_misc":{"Written by":"Deina Warren","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/#article","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/"},"author":{"name":"Deina Warren","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97"},"headline":"The Qualified Donee Regime and its Implications for Charities","datePublished":"2013-09-17T18:41:27+00:00","dateModified":"2020-10-02T13:52:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/"},"wordCount":1020,"publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"articleSection":["Charity law and policy","Income Tax Act"],"inLanguage":"en-CA"},{"@type":"WebPage","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","name":"The Qualified Donee Regime and its Implications for Charities - CCCC Blogs","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#website"},"datePublished":"2013-09-17T18:41:27+00:00","dateModified":"2020-10-02T13:52:16+00:00","breadcrumb":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/#breadcrumb"},"inLanguage":"en-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cccc.org\/news_blogs\/"},{"@type":"ListItem","position":2,"name":"The Qualified Donee Regime and its Implications for Charities"}]},{"@type":"WebSite","@id":"https:\/\/www.cccc.org\/news_blogs\/#website","url":"https:\/\/www.cccc.org\/news_blogs\/","name":"CCCC News &amp; Blogs","description":"CCCC Blogs","publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cccc.org\/news_blogs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-CA"},{"@type":"Organization","@id":"https:\/\/www.cccc.org\/news_blogs\/#organization","name":"Canadian Centre for Christian Charities","url":"https:\/\/www.cccc.org\/news_blogs\/","logo":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","width":260,"height":260,"caption":"Canadian Centre for Christian Charities"},"image":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CCCCCharities","https:\/\/x.com\/cccccharities","https:\/\/www.linkedin.com\/company\/canadian-council-of-christian-charities"]},{"@type":"Person","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97","name":"Deina Warren","image":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","caption":"Deina Warren"},"description":"The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":36196,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/01\/26\/making-grants-to-non-qualified-donees-cra-clarifies-reporting-obligations\/","url_meta":{"origin":15262,"position":0},"title":"Making Grants to Non-Qualified Donees? CRA Clarifies Reporting Obligations","author":"Deina Warren","date":"January 26, 2023","format":false,"excerpt":"Is your charity making grants to non-qualified donees? CRA has clarified your reporting obligations. Grants do not have to be specifically reported until the T3010 and T4033 are updated. The CRA anticipates these updates will be complete by spring 2023. Making Grants to Non-Qualified Donees \u2013 New Rules Since June\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/03\/Untitled-design-3.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/03\/Untitled-design-3.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/03\/Untitled-design-3.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":37003,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/08\/18\/qualifying-disbursements-grants-and-conditional-donations\/","url_meta":{"origin":15262,"position":1},"title":"Qualifying Disbursements, Grants, and Conditional Donations","author":"Deina Warren","date":"August 18, 2023","format":false,"excerpt":"Summary Recent amendments to the Income Tax Act prohibit charities from receiving donations that are conditional on the charity making a gift to a non-charity. Now that charities can give grants to non-charities, this blanket prohibition has created confusion about whether and how charities can accept gifts with a donor\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":18563,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/04\/21\/charity-highlights-of-budget-2015\/","url_meta":{"origin":15262,"position":2},"title":"Charity Highlights of Budget 2015","author":"Deina Warren","date":"April 21, 2015","format":false,"excerpt":"There are three items affecting charities in the 2015 Federal Budget tabled in the House of Commons by the Hon. Joe Oliver, the Minister of Finance, on April 21, 2015: donations of private corporation shares and real estate; investments by registered charities in limited partnerships; and gifts to foreign charitable\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":19405,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2015\/09\/09\/implementation-of-budget-2015-an-update\/","url_meta":{"origin":15262,"position":3},"title":"Implementation of Budget 2015 &#8211; An Update","author":"Deina Warren","date":"September 9, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs Noteworthy\u2019s blog post titled Charity Highlights of Budget 2015 outlined and explained the three proposed changes to charity law found in Budget 2015. They are: Capital gains tax exemptions for donations of proceeds from the sale of private shares and real\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":27183,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2018\/02\/27\/charity-highlights-of-budget-2018\/","url_meta":{"origin":15262,"position":4},"title":"Charity Highlights of Budget 2018","author":"Deina Warren","date":"February 27, 2018","format":false,"excerpt":"Authored By Philip A.S. Milley Associate Director, Legal Affairs Today the Hon. Bill Morneau tabled\u00a0Budget 2018, which includes supplemental information. Like Budget 2017, which\u00a0we previously\u00a0reviewed, Budget 2018 contains few references to charities. The first, on page 189, relates to a pledge to clarify the rules on political activities to allow\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36518,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/05\/15\/cra-updates-t3010-adds-new-form-t1441-for-qualifying-disbursements\/","url_meta":{"origin":15262,"position":5},"title":"CRA Updates T3010, Adds New Form T1441, for Qualifying Disbursements","author":"Deina Warren","date":"May 15, 2023","format":false,"excerpt":"The Canada Revenue Agency (CRA) has updated the T3010, Registered Charity Information Return and issued a new Form T1441 for qualifying disbursements. The T3010 requires charities to report grants made to non-qualified donees. The T1441 requires charities to report detailed information about grants made to non-qualified donees. You must use\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-3Ya","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/15262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=15262"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/15262\/revisions"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=15262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=15262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=15262"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=15262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}