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Non-Profit Organizations & Charities › Charities

Obligations of Charities

Registered Charities have legal obligations they must meet to keep their status as registered charities. These obligations ensure that charities are using their resources to do charitable work.

The main obligations of a charity are to...

  • file the Registered Charity Information Return within 6 months of their fiscal year-end
  • use all its resources (money, people, property) for its charitable purposes and activities
  • control and direct the use of all of its resources
  • meet its annual spending requirement
  • keep adequate books and records and make them available to the Charities Directorate on request
  • issue complete and accurate donation receipts for all donations
  • maintain its status as a legal entity
  • inform the Charities Directorate of changes to the way the charity operates or its legal structure

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