What is Canadian registered Charity’s “Own Activities” when using an intermediary?

June 22, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: Using Intermediaries in Canada

What is Canadian registered Charity’s “Own Activities” when using an intermediary?

In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” it notes:


“1.1. Own activities
A charity usually carries on its activities using its staff (including volunteers, directors, or employees), or through an intermediary (for example - an agent or contractor). However, when using an intermediary, it must still direct and control the use of its resources, [Footnote 3] although it may generally delegate authority to make day-to-day operating decisions. A charity cannot merely be a conduit to funnel money to an organization that is not a qualified donee.
For this guidance, an intermediary is a person or non-qualified donee that the charity works with to carry out its own activities.”


For more information on the CRA Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” (Reference number CG-004) see:
http://www.canadiancharitylaw.ca/index.php/blog/category/using_intermediaries_in_canada/ or
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/ntrmdry-eng.html

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