Basic Guidelines for Maintaining Charitable Registration
(For more details about each of these requirements go to www.cra.gc.ca/checklists)
- Engage only in allowable activities
- Keep adequate books and records
- Issue complete and accurate donations receipts
- Meet annual spending requirement (Disbursement Quota)
- File annual T3010 information return
- Maintain the charity’s status as a legal entity
- Inform the Charities Directorate of any changes to the charity’s mode of operation or legal structure
The following link to Canada Revenue Agency provides guidelines for maintaining charitable registration, helpful checklists and information about upcoming educational events:
http://www.cra.gc.ca/charities