Some historical CRA letters when registered charity status is revoked - Part II

For a number of years we have been providing the public with copies of CRA revocation letters.  These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause.  This the second part of the series.

CRA is only allowed to release very limited information on a deregistered charity such as these letters, and only after deregistration.  CRA is generally not allowed to release letters from the charity to CRA, although you can sometimes obtain those documents by requesting them from the former charity.  If anyone has further information on these charities let me know.  Because CRA alleges in a letter a particular set of facts does not make it necessarily completely correct.

There have been about 50 or so cases in the Federal Court of Appeal with charities challenging the CRA revocations.  Although sometimes the court will disagree with some of the grounds I am not aware of any cases in the last decade of the Federal Court of Appeal overturning the revocations of CRA.

Why should people care about revocations of charities?  The ability of CRA to revoke the registration of a registered charity can have significant impact on a charity and the charitable sector is an important part of our society and economy.  Why CRA would revoke a charity and explanations given are important.  It helps charities understand compliance issues.  It also allows the public to understand whether CRA is acting reasonably in the matter.  Here is a list of some of the CRA letters and in square brackets are the approximate date and the reasons for revocation and/or subject matter discussed in the letters.

• National Childrens Burn Society  [2006 – Books and Records, T3010, Receipting, donations of software and art, valuations, statement of remuneration paid]
• North York Montessori Learning Centre  [2006 – Books and Records, Failure to File T3010, Automobile Expenses]
• Canadian Friends of Bezalel Academy of Arts and Design, Jerusalem  [2006 – Gift to non-qualified donee as university had been delisted from list of prescribed foreign universities]
• The Ken Campbell Evangelistic Association [2006 – Political activities, Partisan activities]
• The Golden Horse-Shoe Christian Youth Centre Inc. [1996 – Political activities, Partisan activities]
• International Fellowship Mission Inc. [2012 – Involvement in Tax Shelters, Failure to Devote Resources to Charitable Activities, Receipting, Failure to Maintain or Provide Adequate Books and Records]
• Gospel Outreach  [2012 – Providing a Personal Benefit to Members of the Organization, Gifting to Non-Qualified Donees, Failure to Maintain Adequate Books and Records, Failure to Meet the Disbursement Quota, Receipts]
• New Flame Deliverance Ministries  [2012 – Receipting, Failure to Maintain Adequate Books and Records, T3010, no donation receipts]
• Trinity Divine Outreach Ministries  [2012  – Failure to Maintain Adequate Books and Records, Failure to Issue Receipts in Accordance with the Act, Receipts and Innovative Gifting Tax Shelter, T3010]
• Polish Canadian Centre Association of Windsor [1995  Low Income Housing]
• Holy Protection Orthodox Brotherhood – [2002]
• The Canadian Committee for the Tel Aviv Foundation [2000 –  Foreign Activities, Agency Agreements, Receipts, T3010]
• Canadian Association of the Blind  [2001 – Fundraising, Cost of Fundraising, Books and Records, Statement of Remuneration Paid, Disbursement Quota]
• The Ukrainian Catholic Eparchy of Toronto and Eastern Canada [2006 – Objects and activities, proper books and records, devotion of resources to non-charitable activities, private benefit, funds sent overseas, disbursement shortfall]
• North End Children’s Centre (Hamilton) Inc. [2006 – donations of gift in kinds, receipting, T3010, Books and Records, Devotion of resources to non-charitable purposes]
• Canadian Friends of Yeshiva Ohel Shimon of Erlau [2004 – Official receipts, books and records, funds sent overseas, devotion of resources to non-qualified donees, follow-up on 2 previous audits]
• L’Aide mondiale aux enfants – Aid to Children of the World [2001]
• College Rabbinique de Montreal Oir Hachaim D’Tash [1997 – Devotion of resources, objects of charity, $20 million load to non-qualified donees, books and records, partisan political activities, disbursement quota, official donation receipts, amalgamation]
• Kids International Discovering Safety Foundation [2005 – Books and records, T3010 not filed]
• BC Food Bank Association [2006 – failure to provide books and records, not responding to CRA, failure to file information return]
• Norshield Development Foundation [2006 – failure to respond to CRA]
• Corporation Communautaire Entre-Gens [2006]
• Aladdin Childrens Charity [2006 – Books and records, official donation receipts, gifts in kind, T3010 Registered Charity Information Return, disbursement quota, statement of remuneration paid]

Here are some other letters posted earlier:

• CRA letters to Canadian registered charities when revocation for cause
• Some historical CRA letters when revocation of charity status
• Some recent CRA letters to charities for revocation for cause
• Some recent revocation letters from CRA for various charities
• CRA revocation letter to the Corban Foundation on forgivable loan program

Here are some other links:

• Revocation letters by CRA for charities and political activities – over the last 20 years.
• Some historical CRA letters when revocation of charity status
• Some historical CRA letters when registered charity status is revoked – Part II