Applying for Registered Charity Status

June 13, 2019

Online Charity Law Courses from Blumbergs - 24/7 compliance education for registered charities

We have created two new online courses for those outside of Toronto who are not able to come to our programs.  They might also be helpful to those in Toronto who cannot wait for our next session as they sometimes only occur annually.  Online course are never going to be the same as in-person courses but for many they are far eaiser to access and more convenient.  You can do an online course at your pace and redo sections if you wish.

The first course is "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?".   The course is $149 and you can register at https://charity-law.teachable.com/ 

The second course is "Receipting for Canadian Registered Charities".  The course is $225 and you can register at https://charity-law.teachable.com/ 

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May 27, 2019

CRA Q&A on new journalism qualified donee category

Here is a Q&A from CRA about the new journalism qualified donee category.  

May 08, 2019

CRA’s Charities IT Modernization Project (“CHAMP”) set to roll-out in June

CRA is set to introduce its online system for organizations applying for charitable status. Once this system is available on June 1, 2019, paper applications will no longer be accepted and organizations will only be able to apply for charitable status online using CHAMP.  We suggest that if you are currently working on a charity application it may be best to complete it and file the application with CRA before May 31 to avoid having to re-input all the information on the T2050 form into the online system and potentially avoid any initial delays or issues associated with the new system.

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April 24, 2019

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited. Topics are subject to change. 

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March 28, 2019

CRA announces upcoming changes to the T3010 and T2050, removing Political Activities

On March 15, 2019, CRA announced that there will be changes to the T3010 Annual Return and the T2050 Application to Register a Charity to account for the recent changes to the political activities rules for Canadian registered charities. Instead of reporting on their political activities, charities will report their public policy dialogue and development activities (PPDDAs). According to CRA, registered charities will have less to report for PPDDA than they previously reported for their political activities. The changes to the T3010 and T2050 are set to come in November 2019. Until the changes are made, CRA has provided instructions on how to fill out the current T3010 and T2050 for PPDDA. 

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March 25, 2019

Blumbergs’ Canadian Charity Law Boot Camp 2019 (SOLD OUT)

The Blumbergs' Canadian Charity Law Boot Camp will be held again on Monday April 8, 2019. This is a one-day boot camp on compliance and standards issues for Canadian registered charities. You can register for the program here

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March 19, 2019

Canadian Federal Budget 2019 and its impact on non-profits and charities

Finance Minister Morneau delivered the 2019 Federal Budget today.  Here is our article "2019 Canadian Federal Budget - How will it affect the Canadian charitable sector?"

Finance has already released a Fall Economic Statement that did contain a number of initiatives relating to the charity sector and you can see our article "Finance 2018 Fall Economic Statement and its Impact on Canadian Charities, Journalism and Social Finance".   

January 14, 2019

Course - Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?

We have created a course entitled "Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?".   The course is $149 and you can register at https://charity-law.teachable.com/   Here is an overview of the course:

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December 14, 2018

Bill C-86 Receives Royal Assent

On Thursday December 13, 2018, Bill C-86 received Royal Assent. Within this Bill, there are several changes to the Income Tax Act related to charities, especially with regards to political activities.  The change allows Canadian registered charities to conduct public policy dialogue and development activities (PPADA) connected to the legal purpose of the charity as long as they are not directly or indirectly partisan.   We are awaiting guidance from CRA on how they will interpret the new provisions on political activities.  Also the CWP decision will probably one day end up in the Supreme Court of Canada and perhaps they will have a thing or two to say about political activities and how purposes and activities relate to registered charity status.  

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December 04, 2018

Charities Directorate releases Report on the Charities Program 2016 to 2018

The CRA released today their Report on the Charities Program 2016 to 2018.  They note: "We made the report shorter by reducing the amount of text and added more visuals. The report is now easier to understand and has a more modern look."  There is far less information in this report than previously provided which is unfortunate.   Although with all the crazy changes Finance is coming up with on political activities I am surprised that CRA had the time to prepare this report at all. 

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November 24, 2018

Statistics Canada is collecting data to reassess MBM, Canada’s Official Poverty Line

The Government of Canada recently announced that it will now be using the Market Basket Measure (“MBM”) to measure Canada’s poverty line. Previously, Canada did not have an official measure of poverty; rather MBM was used along with Low Income Cut-Off (‘LICO’) and low income measure (‘LIM’). With Canada’s First Poverty Reduction Strategy, announced in August 2018, the Federal Government needed an official poverty measure to guide this new strategy.

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November 24, 2018

Special Senate Committee on the Charity Sector and Mark Blumberg’s testimony November 19, 2018

On Monday November 19, 2018 I presented to the Special Senate Committee on the Charity Sector in Ottawa.  My presentation dealt with a number of areas especially transparency of non-profits and registered charities, good charity regulation, and political activities by charities.

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November 21, 2018

Finance 2018 Fall Economic Statement - its Impact on Canadian Charities, Journalism, Social Finance

October 30, 2018

Why you should not be setting up an Ontario non-profit corporation under the OCA today

Even with the Ontario Not-for-Profit Corporations Act ("ONCA") looming, we are still seeing recently incorporated non-profits that are set-up under the Ontario Corporations Act ("OCA"). Here is an article on some of the reasons why this is generally not a good idea, and why it is better for our clients to set up new entities under the federal Canada Not-for-profit Corporations Act ("CNCA").

September 22, 2018

Foreign Universities Applying for Prescribed University Status in Canada 2018

Here is our updated article on Foreign Universities Applying for Prescribed University Status in Canada 2018.  If your university or alma mater is outside of Canada then this article can be vital in terms of understanding how to more easily and tax effectively fundraise from Canada.  

September 18, 2018

CRA delays Charities IT Modernization Project (CHAMP) till June 2019 instead of November 2018

The CRA announced today that they are delaying the Charities IT Modernization Project (CHAMP) till June 2019. When CHAMP is launched, charities will no longer be able to make application by paper application and will have to use the CHAMP system. As well, although not required, charities will be able to file the T3010 under the CHAMP system.   Because all charity applications will need to go through CHAMP, it is ideal that it works seamlessly and if that means a delay of 6 or 7 months, I don't think many people will care.

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May 12, 2018

CRA’s Fundraising Guidance is the most important compliance document for Canadian fundraisers

I am still surprised at the number of Canadian fundraisers that I meet who have not read the CRA's Fundraising Guidance or have read it but don't remember any of the details!   Here is the Fundraising Guidance on the CRA site and here is a PDF version of the CRA Fundraising Guidance as of May 2018.   If your Canadian registered charity is fundraising then you should be aware of this guidance.   CRA is auditing charities that are not complying with the requirements and in some cases revoking them.  I have put up a number of letters from CRA on our website that CRA wrote to charities as part of the revocation process.  These letters show the actual implementation of the fundraising guidance.

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April 28, 2018

Various programs on charity law in Fort McMurray with the Canadian Red Cross on May 29, 2018

I will be delivering three presentations in Fort McMurray on Tuesday May 29, 2018 around non-profits and charity compliance issues as well as setting up social enterprises, non-profits and charities.  If you are in the area you might find them helpful.

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April 24, 2018

CRA’s Guidance on advancement of religion as of May 2017

We recently wrote about obtaining the CRA guidance on advancement of religion at CRA’s Draft Guidance Advancement of religion and charitable registration is released through ATIP.  That article included a July 2016 version of the CRA guidance on religion which had not been released by CRA except through the ATIP request.  Apparently CRA has been using that guidance or similar guidance since 2013.  We recently obtained another copy of the draft guidance advancement of religion and charitable registration dated May 2017.  The text is identical to the 2016 version so we know that at least until May 2017 this document was the internal guidance of CRA on advancement of religion and charity registration.

April 24, 2018

Common Paragraphs from CRA in the Notification of Registration On Operating a Registered Charity

Here is our article Common Paragraphs from CRA in the Notification of Registration Regarding Operating a Registered Charity.  It provides many of the common warnings or suggestions from CRA that are included in Notifications of Registration from the Charities Directorate.   

April 24, 2018

CRA letter on Ineligible Individual and Impact on Charity Application

Here is our article CRA letter on Ineligible Individual and Impact on Charity Application which provides a copy of a standard letter when CRA determines that an ineligible individual may be involved with a charity application.   

March 28, 2018

CRA releases information on Universities Outside Canada - good news for foreign universities

Here is our article CRA releases information on Universities Outside Canada - good news for foreign universities.  This will be of interest to universities outside of Canada whether they are prescribed foreign universities or not.   

March 27, 2018

Upcoming Blumbergs’ Events for 2018 - Bootcamp, T3010 and Receipting

Understanding legal compliance for registered charities is not easy but Blumbergs is offering exciting new upcoming events in 2018 that will help.   

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March 26, 2018

CRA insert reminding Canadian registered charities about electronic filing and CHAMP.

CRA has been sending this insert in various mailings reminding Canadian registered charities that the new move to electronic filing of charity applications and the optional ability to file T3010s online is starting in November 2018.  Charities should start to prepare to use the new facility by setting up a MyBA account if they don't have one already.   Charities can already use the MyBA for limited purposes such as changing their address online.   

March 11, 2018

CHAMP - CRA backtracks on giving internal divisions separate BN numbers

CRA has noted on the Charities IT Modernization Project (CHAMP) page that internal divisions will be able to access the CRA online system without obtaining a new BN number.  In September of 2017 we blogged about developments relating to "head bodies" and "internal divisions".  Previously they had said that they will be issuing new distinct BN numbers to each internal division but now they will not.

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Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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