What constitutes a “charity” for GST/HST purposes?To become a registered charity, an organization must apply to the Canada Revenue Agency (CRA), and be approved for registration as a charity. To qualify for registration, an organization must meet the following criteria:
- The organization must be established and operated for charitable purposes (charitable purposes include the relief from poverty, the advancement of education, the advancement of religion, and certain other purposes that benefit the community);
- The organization must devote its resources (funds, personnel, and property) to charitable activities; and
- The organization must be resident in Canada.