Five Good Ideas about registered charities and political activities
The involvement of charities in political activities was a major story in 2012. The 2012 Federal Budget introduced new reporting requirements for charities for 2013 but does not fundamentally affect the ability of charities to engage in political activities. Any charity considering conducting any activity that could be construed as political should be familiar with the rules under the Income Tax Act. Registered charities can engage in allowable political activities as long as they are non-partisan, related to their legal objects, and limited resources are used, which generally means less than 10% of resources.
Please note that some information in this presentation is out of date as the rules were changed in 2019.
Five Good Ideas
- Political activities are often a vital way to accomplish your charity’s objects and serve your beneficiaries
- Be selective about when and how to become involved in political activities and plan carefully
- Understand and follow the rules for registered charities and political activities
- Be transparent about political activities to protect your registered charity status and reputation
- Build the capacity you need and allocate sufficient resources
Five Good Resources
- CRA’s Guidance on Political Activities (CPS-022)
- CRA’s Guidance on Upholding Human Rights and Charitable Registration (CG-001)
- CRA’s Draft Consultation on Proposed Guidance on Advancement of Religion as a Charitable Purpose (PDF)
- CRA webinar on political activities and other topics
- Mark Blumberg’s blog on political activities
A cautionary note
The foregoing text and video presentation are provided for general information purposes only. They are neither intended as, nor should be considered, legal advice and readers and viewers are cautioned against making any decisions based on this material alone. Rather, a qualified lawyer should be consulted.