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Canadians are a generous lot and, according to Statistics Canada, most of us donate to charities,
volunteer our time, or help others directly at least once per year.
There are over 80,000 Canadian charities registered with the Canada Revenue Agency (CRA)
and volunteers play a key role in the operation and running of these organizations. Despite the
significant contribution charities make to the Canadian economy, the CRA reports that many operate
with little or no paid staff.
Getting a handle on the responsibilities of operating a registered charity may be challenged for
time-pressed charity administrators. Fortunately, there are many sources of help available online.
Resources for Charities
Canada Revenue Agency: Charities http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html
Charities in Canada must be registered through Canada Revenue Agency’s Charities
Directorate. The Directorate provides advice on the operations of charitable organizations and
maintains information and regulations on audits and compliance. Key elements of the website are
the searchable list of registered Canadian charities and the comprehensive collection of educational
resources. The ‘checklists for charities’ are easy-to-use tools that guide registered charities through
Margo Till-Rogers
Online Law
Online Resources for Charities
January/February 2012
56
various responsibilities which apply to the non-profit sector, from basic guidelines on maintaining
charitable status to questions about proper receipting practices. Charities can keep up-to-date by
subscribing to the Canada Revenue Agency’s Charities and Giving – What’s New electronic mailing
list, by adding the RSS feed to their feed reader or by following the CRA on Twitter at
@CanRevAgency.
Under their Charities Outreach and Partnerships Program, the Canada Revenue Agency has
provided funding for educational programs to a number of organizations, including those listed here.
Charity Central http://www.charitycentral.ca
Charity Central provides guidance to Canadian charities on their legislated responsibilities
under the Income Tax Act. Targeting charities of all sizes, the Charity Central website offers assistance
in the areas of receipting, fundraising, record-keeping, and accountability and transparency practices.
Information is presented in a variety of formats, from interactive information maps to learning
modules. There is a wide range of resources to be found here, including checklists and tipsheets, fast
facts and lists of FAQs . Details of upcoming training sessions and workshops can be accessed under
Events as well as through a full range of social media tools accessible on the site.
Charity Law Information Program (CLIP) http://www.capacitybuilders.ca/clip/clip.php
CLIP is another program which aims to raise awareness of
charities’ legal requirements under the law. Webinars, podcasts and
learning guides assist organizations in learning all that is involved
in running a registered charity. One of the highlights of the site is
the Resource section which features video recordings of the 2010
conference Being Good at Doing Good: Safeguarding Yourself and
Your Charity in a Complex World on topics such as Governance,
Accountability and Canadian Charities, and Costs and Benefits of
External Audits. Visitors to the site can keep in touch with new
developments in charity law via the CLIP Communiqué or by joining
in regularly scheduled Charity Chat interactive online sessions.
The Charities File http://www.thecharitiesfile.ca/
The Charities File, a joint project of the Centre for Voluntary
Sector Research and Development funded by the Canada Revenue
Agency works with small and rural charitable organizations across Canada to help them manage their
charitable status and meet their obligations under the Income Tax Act. Charities can learn more about
fundraising and other relevant concerns through a collection of YouTube videos available on the site.
For those in the position of treasurer for a Canadian charitable organization, the Treasurer’s Chest
offers a useful collection of templates, tools and resources.
Charity Central provides
guidance to Canadian
charities on their legislated
responsibilities under the
Income Tax Act. Targeting
charities of all sizes, the
Charity Central website offers
assistance in the areas of
receipting, fundraising, recordkeeping,
and accountability
and transparency practices.
Column: Online Law
January/February 2012
57
Column:
Éducaloi http://www.educaloi.qc.ca/
The Charities section of the bilingual Éducaloi website contains
a wide range of helpful resources for Québec’s charity and non-profit
sector. Infosheets, quizzes and checklists, all written in plain language,
guide organizations through the ins and outs of charity law. Through
Éducaloi.tv, visitors can view video segments on topics of interest to
registered charities. An interactive accountability test provides a visual
reminder of the types of information that charities should be sharing
with the public in order to boost the level of public trust in their
organizations.
Atlantic Charities Learning Exchange http://www.atlanticcharities.ca/
Fundraising is a key component of many charities’ operations. Donors and the CRA have an
expectation of transparency and adherence to established guidelines. Atlantic Charities Learning
Exchange has developed a number of resources to increase awareness of Canada Revenue Agency
guidelines in this area, including the Online Assessment Tool which assists charities in calculating
their fundraising ratio.
Imagine Canada http://www.imaginecanada.ca
ImagineCanada is a national registered charity which provides support to Canadian charities
and non-profit organizations through research, advocacy and education. Their comprehensive
online library includes materials on topics relevant to the charitable and non-profit sector including
Governance, Human Resources, Fundraising and Financial Management. The Charity Tax Tools
section of the site contains information on legal requirements for charities on topics such as gifts and
receipting and record-keeping.
Fundraising is a key
component of many charities’
operations. Donors and the
CRA have an expectation of
transparency and adherence
to established guidelines.
Online Law
Margo Till-Rogers is a librarian
with the Legal Resource Centre in
Edmonton, Alberta.