Operating a registered charity
Important notice
Societies (not-for-profit corporations) that are created and operate in British Columbia need to complete their transition to the new rules in order to be compliant with the new Societies Act by November 28, 2018. For more information, go to Transition to the new B.C. Societies Act.
Topics
- Checklists for charities
Easy-to-follow checklists to help with the responsibilities of operating a registered charity - Toolbox for directors, officers, and volunteers
Resources for maintaining charitable registration - Registration number
Every registered charity is issued a nine-digit business number, with a program identifier of RR, and a four-digit reference number - Obligations of registration
Annual return, spending requirement, books and records - Activities
Guidelines for certain activities such as business, social, fundraising, and gifting to non-qualified donees - Fundraising activities
Activities, issuing receipts for fundraising events, cause-related marketing. - T3010 charity return
What is a complete return? When is the return due? Which form should you use? What is the correct mailing address? What are complete financial statements? - Compliance and audits
How the CRA promotes compliance, audit information, non-compliance issues - Policies and guidance
Policies and guidance about operating a registered charity - Issuing receipts or receiving donations
Information about receiving gifts and issuing receipts - Annual spending requirement (disbursement quota)
What is the disbursement quota? Avoiding common mistakes, spending too little or too much - Books and records
What are adequate books and records? How long must they be kept? Where must they be kept? - Making a change to your organization
How to change the legal name, address, director, authorized representative, legal status, purposes, activities, and bylaws of a registered charity. How to initiate a request for a fiscal year-end change, re-designation, associated status, permission to accumulate funds, disbursement quota reduction, or an amalgamation, merger, or consolidation - Questions and answers
Answers to questions about operating a registered charity - Transition to the new B.C. Societies Act
Information for registered charities currently incorporated under the Society Act of British Columbia
Related links
- The Canada Not-for-profit Corporations Act (NFP Act) – Information for federally incorporated charities
- Rules for not-for-profit and charitable corporations – Information for charities incorporated in Ontario
- The New Societies Act – Information for British Columbia societies (not-for-profit corporations)
- GST/HST checklist
- Payroll
- CRA forms and publications
- Alphabetical index of topics
- Glossary
- Contact information
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