Articles & Cases
Resources and Links for Canadian Charities conducting Foreign Activities
November 12, 2007
CANADA REVENUE AGENCY PUBLICATIONS
The Canada Revenue Agency has hundreds of forms and documents that are relevant to Canadian charities operating outside of Canada on their website. Some people find the website confusing or overwhelming. The documents below are the ones most frequently accessed by Canadian registered charities that are provided by the CRA and that are relevant to Canadian Charities Operating Abroad and Canadian charities conducting International Development Activities.
RC4106 Registered Charities: Operating Outside Canada
Charities in the International Context
RC4108 Registered Charities and the Income Tax Act
RC4143 Registered Charities: Community Economic Development Programs
IC78-10R4 Books and Records Retention/Destruction
RC4409 Keeping Records
IC84-3R5 Gifts to Certain Charitable Organizations Outside Canada
Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada
IT110R3 Gifts and Official Donation Receipts
T3010A Registered Charity Information Return
T1235 Directors/Trustees Worksheet
T1236 Qualified Donees Worksheet
CRA information letters dealing with Canadian charities Operating Abroad and International Development
Selected CRA Information Letters Dealing with Charities Operating Abroad
Cases dealing with Canadian Charities operating Abroad
Canadian Cases dealing with Canadian Registered Charities operating Abroad
Some other general resources from CRA with respect to Canadian registered charities:
CRA Main Charities Page:
http://www.cra-arc.gc.ca/tax/charities/menu-e.html
T4063 Registering a Charity for Income Tax Purposes
http://www.cra-arc.gc.ca/E/pub/tg/t4063/t4063eq.html
T4033A Completing the Registered Charity Information Return
http://www.cra-arc.gc.ca/E/pub/tg/t4033a/t4033a-e.html
T2050 Application to Register a Charity Under the Income Tax Act
http://www.cra-arc.gc.ca/E/pbg/tf/t2050/t2050-01e.pdf
USEFUL AND INTERESTING ORGANIZATIONS
Council on Foundations (http://www.cof.org/)
The COF is a membership organization of grantmaking organizations and their advisors.
United States International Grantmaking (http://www.usig.org/)
USIG is a project of the Council on Foundations and facilitates international grantmaking by US foundations.
The Synergos Institute (http://www.synergos.org/)
Synergos is a NGO that brings people together to address the underlying causes of poverty and inequity in innovative ways that lead to meaningful, long-term change.
Do No Harm Project (http://www.cdainc.com/cdawww/default.php)
The DNH Project helps NGOS identify ways in which their assistance and aid interacts with parties in a conflict and can discourage or encourage conflicts within societies where they work.
http://www.missionmeasurement.com/
Mission Measurement
Mission Measurement helps foundations and charities measure the impact of their social strategies.
GrantCraft (http://www.grantcraft.org/)
GrantCraft provides practical information on grantmaking.
[url=http://www.internationaldonors.org/]Grantmakers Without Borders
(http://www.internationaldonors.org)[/url]
A network promoting global social change philanthropy.
[url=http://foundationcenter.org/]Foundation Centre
(http://foundationcenter.org/)[/url]
An organization that promotes philanthropy and grant making and provides very useful services.
Community Foundations of Canada (http://www.cfc-fcc.ca/index.cfm)
The CFC is a membership organization of 158 community foundations in Canada.
European Foundation Centre (http://www.efc.be/)
Promoting foundations and corporate social responsibility in Europe.
CAF America (http://www2.cafonline.org/cafamerica/)
CAF America provides grantmaking services.
Tides Foundation (http://www.tides.org/) and Tides Canada Foundation (http://www.tidescanada.org/)
Tides Foundation and Tides Canada provide cross-border philanthropic services between Canada and the US.
For further information on legal resources for Canadian Non-Profits and Charities please visit http://www.blumbergs.ca/non_profit.php
To subscribe to Blumbergs’ non-profit and charities law e-mail newsletter please go to http://www.blumbergs.ca/newsletter.php
If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg at mark@blumbergs.ca or at 416-361-1982 x. 237
This page contains numerous links to other web sites and these links are provided for the convenience of those interested in learning about Canadian charities operating outside of Canada and Canadian charities operating inside Canada and we are not responsible for the content or endorse or approve of any of products, services, publications, information contained at the targeted web sites or mentioned on our site.