Canadian Revenue Agency

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Policy Update - CRA Guidance for Charities on Fundraising (CPS-028)

The Canadian Revenue Agency is responsible for:

  • tax laws for the Government of Canada and for most provinces and territories; and
  • various social and economic benefit and incentive programs delivered through the tax system.
  • The CRA is also responsible for the registration of qualifying organizations as charities, giving technical advice on operating a charity, and handling audit and compliance activities.

    Effective September 2003, this policy statement describes the type of advocacy work charities can and can’t do under current CRA policies and includes scenarios and examples. It also provides background information about why this new policy statement was developed.