{"id":34293,"date":"2022-05-06T13:49:37","date_gmt":"2022-05-06T17:49:37","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=34293"},"modified":"2022-05-30T15:49:03","modified_gmt":"2022-05-30T19:49:03","slug":"budget-implementation-act-bill-s-216-and-direction-control","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/05\/06\/budget-implementation-act-bill-s-216-and-direction-control\/","title":{"rendered":"Budget Implementation Act, Bill S-216 and Direction &#038; Control"},"content":{"rendered":"\n<p>What\u2019s the difference between <a href=\"https:\/\/budget.gc.ca\/2022\/home-accueil-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">Budget 2022<\/a> and <a href=\"https:\/\/www.parl.ca\/DocumentViewer\/en\/44-1\/bill\/S-216\/third-reading\" target=\"_blank\" rel=\"noreferrer noopener\">Bill S-216<\/a>? The Federal Budget proposed amendments to the <em>Income Tax Act<\/em> (<em>ITA<\/em>) that are \u201c<a href=\"https:\/\/budget.gc.ca\/2022\/report-rapport\/chap8-en.html#2022-3\" target=\"_blank\" rel=\"noreferrer noopener\">in the spirit<\/a>\u201d of S-216, but what does that actually mean?<\/p>\n\n\n\n<p>The recently tabled <a href=\"https:\/\/www.parl.ca\/DocumentViewer\/en\/44-1\/bill\/C-19\/first-reading\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Budget Implementation Act, 2022, No.1<\/em><\/a>&nbsp;(BIA) and its accompanying <a href=\"https:\/\/fin.canada.ca\/drleg-apl\/2022\/nwmm-amvm-0422-n-eng.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Explanatory Notes Relating to the Income Tax Act and Other Legislation<\/a> show that Budget 2022 will take a very different approach than S-216.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Procedural sidenote: the BIA was preceded by a <a href=\"https:\/\/fin.canada.ca\/drleg-apl\/2022\/nwmm-amvm-0422-bil.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Notice of Ways and Means Motion<\/em><\/a><em>. <\/em>This motion \u201c<a href=\"https:\/\/www.ourcommons.ca\/marleaumontpetit\/DocumentViewer.aspx?DocId=1001&amp;Language=E&amp;Sec=Ch18&amp;Seq=5\" target=\"_blank\" rel=\"noreferrer noopener\">seeks to approve the budgetary policy of the government<\/a>\u201d and is a required step before taxation legislation can be read (introduced) for the first time.<\/p><\/blockquote>\n\n\n\n<p>Bill <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/03\/03\/update-bill-s-216-on-direction-and-control\/\" target=\"_blank\" rel=\"noreferrer noopener\">S-216 would amend the <em>ITA<\/em><\/a> to eliminate the \u201cown activities\u201d test. It aims to end the requirement that charities have to exercise \u201cdirection and control.\u201d Instead, charities would have an obligation to take \u201creasonable steps\u201d to ensure resources are used for only charitable activities.<\/p>\n\n\n\n<p>The BIA, in contrast, does not eliminate \u201cown activities\u201d from the <em>ITA.<\/em> Instead, it adds a new category, called \u201cqualifying disbursements.\u201d In brief, qualifying disbursements are resource transfers from a charity to a non-qualified donee that are subject to mandatory conditions.<\/p>\n\n\n\n<p>How does all of this work? Let\u2019s walk through the definitions, conditions and distinctions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is a Qualifying Disbursement?<\/h2>\n\n\n\n<p>\u201cQualifying disbursements\u201d are disbursements or gifts or resources from a charity to a \u201cgrantee organization\u201d that are subject to certain conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The disbursement furthers a charitable purpose of the charity<\/li><li>The charity ensures the disbursement is exclusively applied to charitable activities in furtherance of a charity purpose of the charity<\/li><li>The disbursement meets prescribed conditions<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is a Grantee Organization?<\/h2>\n\n\n\n<p>A \u201cgrantee organization\u201d is \u201ca person, club, society, association or organization or prescribed entity, but does not include a qualified donee\u201d [emphasis added].<\/p>\n\n\n\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/qualified-donees.html\" target=\"_blank\" rel=\"noreferrer noopener\">Qualified donees<\/a> are organizations that can issue official donation receipts. That usually means registered Canadian charities but also includes registered entities like journalism organizations, municipalities, amateur athletic associations.<\/p>\n\n\n\n<p>By default, then, a grantee organization is not a registered charity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Prescribed Conditions?<\/h2>\n\n\n\n<p>The prescribed conditions that make a disbursement, gift or resource a \u201cqualifying disbursement\u201d are listed in a new section of the Income Tax Regulations (3703).&nbsp;<\/p>\n\n\n\n<p>All of these conditions must be met:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Written agreement that includes:<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Terms and conditions, including a requirement that all resources be used exclusively for charitable activities in furtherance of a charitable purpose<\/li><li>Description of activities the grantee will undertake<\/li><li>Requirement that resources not used for the intended purpose be returned<\/li><li>Requirement that the grantee make period reports (at least annually) with details on the use of resources, compliance with terms and conditions, and progress made<\/li><li>Requirement that the grantee provide a final written report, including a summary of results achieved, how resources were used, evidence that resources were used for intended purposes<\/li><li>Requirement that books and records be given to charity or kept by grantee for minimum 6 years<\/li><li>Requirement that books and records for disbursement be made available to the charity to inspect, audit, examine or copy<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Preliminary inquiry <\/h4>\n\n\n\n<p>Before making disbursements, the charity makes inquires to be reasonably assured that the grantee will comply with all the requirements of the written agreement; this includes reviewing the grantee organization (and it\u2019s directors, officers and like officials):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Identity<\/li><li>Prior history<\/li><li>Practices<\/li><li>Activities<\/li><li>Areas of expertise<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Charity provides ongoing monitoring, including<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Receiving periodic reports<\/li><li>Verifying the disbursement is being applied for its intended purpose<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Charity receives, reviews and approves the final report<\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">Charity undertakes adequate remedial action when it becomes aware that any part of the agreement is not being complied with<\/h4>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Reporting Requirements?<\/h2>\n\n\n\n<p>Another new regulation (3704) adds to the existing reporting requirements in <em>ITA <\/em>s 149.1(14). As part of their public information return, charities have to report:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The name of each grantee organization that received more than $5000 from the charity<\/li><li>The purpose of each reported qualifying disbursement<\/li><li>The total amount disbursed by the charity to each named grantee organization<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What else is Different?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Charitable Purposes<\/h3>\n\n\n\n<p>The BIA would change the definition of charitable purposes.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Current definition: \u201ccharitable purposes includes the disbursement of funds to a qualified donee\u201d<\/li><li>BIA definition: \u201ccharitable purposes includes making qualifying disbursements\u201d<\/li><\/ul>\n\n\n\n<p>Bill S-216 would not change anything related to charitable <em>purposes<\/em> but focuses instead on charitable <em>activities<\/em>.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>S-216 definition of charitable activities adds a new subsection to include: \u201cmaking resources \u2013 including grants, gifts or transfers \u2013 available through transactions, arrangements or collaborations of any kind whatsoever in furtherance of a charitable purpose to a person that is not a qualified donee if those resources are made available by a charity that takes reasonable steps to ensure that those resources are used exclusively for a charitable purpose in accordance with subsection (27)\u201d<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Charitable Organization<\/h3>\n\n\n\n<p>The BIA would keep the terminology of \u201cown activities\u201d whereas Bill S-216 focuses on removing that phrase from the definition of charitable organization.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Current: charitable organization is one where (a.1) all the resources \u2026 are devoted to charitable activities carried on by the organization itself<\/li><li>BIA: charitable organization is one where (a.1) all the resources \u2026 are devoted to charitable activities carried on by the organization itself or to making qualifying disbursements.<\/li><li>S-216: charitable organization is one where (a.1) all the resources \u2026 are devoted to charitable activities.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What Will Happen to S-216?<\/h2>\n\n\n\n<p>If S-216 is passed and receives <a href=\"https:\/\/www.ourcommons.ca\/about\/OurProcedure\/LegislativeProcess\/c_g_legislativeprocess-e.htm#2i\" target=\"_blank\" rel=\"noreferrer noopener\">royal assent<\/a> before (or on the same day as) the BIA receives royal assent, S-216 is deemed never to come into force and is repealed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How will this Impact Charities?<\/h2>\n\n\n\n<p>Right now the <a href=\"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-19\" target=\"_blank\" rel=\"noreferrer noopener\">BIA is at second reading<\/a> in the House of Commons and is being <a href=\"https:\/\/sencanada.ca\/en\/Content\/SEN\/Committee\/441\/NFFN\/NFFN-SM-C-19-e\" target=\"_blank\" rel=\"noreferrer noopener\">pre-studied by the Senate<\/a>. Assuming the BIA passes in its current form it will mean charities can make qualified disbursements to non-qualified donees without the formal requirement of it being the charities \u201cown activities.\u201d In other words, charities can give funds to non-charities.<\/p>\n\n\n\n<p>However, the conditions that have to be met are, in essence, the same as those under the \u201cown activities\u201d \/ direction and control requirements. Some have argued that the conditions for qualified disbursements are actually <em>more<\/em> onerous than under \u201cown activities\u201d \/direction and control: Robert B. Hayhoe, Stephen Hsia, \u201c<a href=\"https:\/\/www.millerthomson.com\/en\/publications\/communiques-and-updates\/social-impact-newsletter\/may-2-2022-social-impact\/new-qualifying-disbursements-rules\/\" target=\"_blank\" rel=\"noreferrer noopener\">The new qualifying disbursement rules: An improvement?<\/a>\u201d (2 May 2022), Miller Thomson Social Impact Newsletter.<\/p>\n\n\n\n<p>Others have expressed concern that the new \u201cqualifying disbursement\u201d changes \u201cdon\u2019t really appear to take us where we need to go\u201d; see Aidan Macnab, \u201c<a href=\"https:\/\/www.canadianlawyermag.com\/practice-areas\/tax\/ottawa-proposes-changes-to-how-charities-can-fund-third-party-organizations\/366319\" target=\"_blank\" rel=\"noreferrer noopener\">Ottawa proposes changes to how charities can fund third-party organizations<\/a>\u201d, <em>Canadian Lawyer<\/em> (3 May 2022).<\/p>\n\n\n\n<p>The BIA changes raise a number of questions: will the conditions be too onerous? Will the reporting requirements add to the administrative burden? Will having a <em>third<\/em> category for the use of resources be unnecessarily complex and confusing? Will the distinction between \u201cqualifying disbursements\u201d and \u201cown activities\u201d though intermediaries be one without difference? Will it muddy the waters and expectations as between the two?<\/p>\n\n\n\n<p>CCCC is concerned that these changes will indeed create confusion and that the changes, at best, will not decrease administrative burdens and at worst, will increase those burdens. The changes proposed in the BIA are <em>not <\/em>the changes proposed in Bill S-216. We <a href=\"https:\/\/www.cccc.org\/kbm\/Content\/Resources\/PDFs\/Direction-Control\/Open%20Letter%20Bill%20S-216.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">support the aim of Bill S-216<\/a> and are concerned that the BIA will not effectively accomplish those goals.<\/p>\n\n\n\n<p>One thing is clear \u2013 it\u2019s too early to definitively state whether the BIA will actually make positive changes. We\u2019ll be watching closely.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Looking for More?<\/h2>\n\n\n\n<p>For more information on Bill S-216, see<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/03\/03\/update-bill-s-216-on-direction-and-control\/\" target=\"_blank\" rel=\"noreferrer noopener\">Update: Bill S-216 on Direction and Control<\/a> (3 March 2022)<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2021\/12\/09\/bill-s-216-on-direction-control-different-name-same-aim\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bill S-216 on Direction and Control \u2013 Different Name, Same Aim<\/a>&nbsp;(9 December 2021)<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2021\/06\/30\/whats-happening-with-bill-s-222\/\" target=\"_blank\" rel=\"noreferrer noopener\">What\u2019s Happening with Bill S-222?<\/a>&nbsp;(30 June 2021)<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.cccc.org\/news_blogs\/noteworthy\/2021\/02\/10\/bill-s-222-from-direction-and-control-to-reasonable-steps\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bill S-222: From Direction and Control to Reasonable Steps<\/a>&nbsp;(10 February 2021)<\/li><\/ul>\n\n\n\n<p>For more information on direction and control, see our&nbsp;<a href=\"https:\/\/www.cccc.org\/kbm\/Content\/operations\/direction-and-control\/dir-con-lp.htm#microcontent1\" target=\"_blank\" rel=\"noreferrer noopener\">Resource Page<\/a>&nbsp;in&nbsp;<a href=\"https:\/\/www.cccc.org\/kbm\/Content\/Home.htm\" target=\"_blank\" rel=\"noreferrer noopener\">CCCC Knowledge Base<\/a>. And for members interested chatting about the topic, you can head over to our&nbsp;<a href=\"https:\/\/thegreen.community\/t\/bill-s222\/3376\" target=\"_blank\" rel=\"noreferrer noopener\">dedicated discussion space in The Green<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What\u2019s the difference between Budget 2022 and Bill S-216? The Federal Budget proposed amendments to the Income Tax Act (ITA) that are \u201cin the spirit\u201d of S-216, but what does that actually mean? The recently tabled Budget Implementation Act, 2022, No.1 (BIA) and its accompanying Explanatory Notes Relating to the Income&#8230; <a href=\"https:\/\/cccc.org\/news_blogs\/legal\/2022\/05\/06\/budget-implementation-act-bill-s-216-and-direction-control\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":34294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[159],"tags":[655,240,204,506,498,424,408,284,429],"series":[],"class_list":["post-34293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-charity-law-and-policy","tag-budget-2022","tag-charities","tag-charity","tag-charity-law","tag-direction-and-control","tag-federal-government","tag-income-tax-act","tag-legislation","tag-regulation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Budget Implementation Act, Bill S-216 and Direction &amp; Control - CCCC Blogs<\/title>\n<meta name=\"description\" content=\"What\u2019s the difference between Budget 2022 and Bill S-216? 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If you\u2019re concerned about those challenges and want to see some change, we have a direction and control advocacy opportunity to share with\u2026","rel":"","context":"In \"Advocacy\"","block_context":{"text":"Advocacy","link":"https:\/\/cccc.org\/news_blogs\/tag\/advocacy\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/Direction-Control-Advocacy.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\/05\/Direction-Control-Advocacy.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/Direction-Control-Advocacy.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":34418,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/06\/03\/direction-control-advocacy-update-bill-c-19-amendments\/","url_meta":{"origin":34293,"position":1},"title":"Direction &#038; Control \u2013 Advocacy Update, Bill C-19 Amendments","author":"Deina Warren","date":"June 3, 2022","format":false,"excerpt":"We have an advocacy update for you! It\u2019s all about amendments to Bill C-19, Budget Implementation Act, 2022 No. 1 (BIA) and how it impacts direction and control. The Finance Committee reviewing the BIA listened to concerns from the charitable sector, including those expressed in an open letter that CCCC\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\/2022\/06\/Direction-Control-Advocacy-1.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\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":34482,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","url_meta":{"origin":34293,"position":2},"title":"Bill C-19 Has Passed \u2013 Impact on Direction &amp; Control","author":"Deina Warren","date":"June 27, 2022","format":false,"excerpt":"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities. Bill C-19 Budget Implementation Act (BIA) Changes: Qualifying Disbursements The BIA amends the Income Tax Act (ITA) to allow charities to work with non-charities. How? 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Below each summary is a\u2026","rel":"","context":"In \"Budget 2022\"","block_context":{"text":"Budget 2022","link":"https:\/\/cccc.org\/news_blogs\/tag\/budget-2022\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/04\/20220408-Budget.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\/04\/20220408-Budget.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/04\/20220408-Budget.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":38728,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2025\/12\/04\/federal-budget-2025-follow-up\/","url_meta":{"origin":34293,"position":4},"title":"Federal Budget 2025: Follow Up","author":"Deina Warren","date":"December 4, 2025","format":false,"excerpt":"After the federal Budget is tabled and approved, legislation to implement the Budget follows. This is where we learn the specifics of how the government plans to move forward with its Budget proposals. Bill C-15, Budget 2025 Implementation Act, No. 1 includes some, but not all, items specific to charities\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\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":34061,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/03\/03\/update-bill-s-216-on-direction-and-control\/","url_meta":{"origin":34293,"position":5},"title":"Update: Bill S-216 on Direction and Control","author":"Deina Warren","date":"March 3, 2022","format":false,"excerpt":"On February 3, 2022, Bill S-216 on direction and control passed first reading in the House of Commons. Also known as the Effective and Accountable Charities Act, Bill S-216 would amend the\u00a0Income Tax Act (ITA) to eliminate the \u201cown activities\u201d test. It would end the requirement that charities exercise \u201cdirection\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\/2022\/02\/Direction-and-Control-03.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\/02\/Direction-and-Control-03.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/02\/Direction-and-Control-03.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-8V7","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/34293","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=34293"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/34293\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/34294"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=34293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=34293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=34293"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=34293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}