CRA issued a few new guidances today, including a guidance on the advancement of education: CG-030, Advancement of education and charitable registration. This is a welcome new guidance that explains what CRA expects from a charity or an entity applying for charitable status under the “advancement of education” head of charity. This new guidance replaces previous CRA commentary, including the commentary on advancement of education and scholarships. The policy statement on Research as a charitable activity is still in force and separate.

This new guidance focuses on the idea of content and process:

To be charitable, the education advanced by these purposes must meet both the content and process criteria.

The content criteria (education) include:

(i) subject matter is useful and has educational value

(ii) subject matter is not focused on promoting a point of view

The process criteria (structured and targeted teaching or learning) include:

(i) a structured format

(ii) a legitimate, targeted attempt to educate

(iii) a teaching or learning component

Anyone interested in doing a charitable education program should familiarize themselves with these criteria. If you are considering starting a new registered charity, you may want to enroll in our online course Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?

The guidance also covers the following topics:

 

There are also special topics covered including:

Production and broadcasting / publishing books, magazines or other materials 

The guidance also provides sample object clauses which are helpful when considering changing your objects or establishing a new charity.