CCVO has provided its feedback on the CRA consultation on charities’ political activities. In it, we support the recommendations made by Imagine Canada as they relate to the Income Tax Act.
This agenda outlines key policy and research priorities along with ongoing and emerging issues that will guide CCVO’s policy and research work for the coming year. It should be viewed as a living document, as the critical issues impacting the sector are anything but static.
CCVO has updated it’s 2010 publication Influencing Public Policy to reflect new changes from the CRA. This resource helps nonprofits understand what advocacy activities are considered allowable, under the guidelines of the Canada Revenue Agency Policy Statement on Political Activities (CPS-022)
Across Canada, charities have a wealth of in-depth knowledge about their community and the populations they serve. Organizations working on the ground can identify new or emerging issues and opportunities, and be a source of insight and expertise. Sharing this knowledge with all levels of government can lead to the development of and implementation of effective policies that build a healthy and vibrant community.
Under rules set out by the Canada Revenue Agency (CRA), charities must devote substantially all of their resources to their charitable purposes and activities. They can only use 10% of their resources for allowable political activities (non-partisan) that further their charitable purpose. These restrictions, known as the “10% rule,” are set in CRA’s Policy Statement on Political Activities (CPS-022), an interpretation of the Income Tax Act.
Bill C-470: An Act to Amend the Income Tax Act (Disclosure of Compensation For Registered Charities)
Update April 20, 2011
With the dissolution of Parliament on March 26, all bills that had not received Royal Assent, including Bill C-470 on compensation disclosure for registered charities, have been terminated. Bills cannot be reinstated; however, a new bill with the same or similar intent to that of Bill C-470 could be reintroduced in the next Parliament. MP Albina Guarnieri, who originally sponsored the Bill C-470, is not seeking re-election, so another member of parliament would have to introduce the bill.
This issue of In Brief looks at Bill 1: The Lobbyist Act and the Federal Accountability Act and what their affect on the Canadian and Albertan voluntary sectors will be if they are passed into law in their current form (as of the end of July 2007).