Translation of "Directrice d'organisme de bienfaisance " (French → English) :

(11) If, in a taxation year, a registered charity has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the expenditure of amounts on charitable activities, the registered charity is liable to a penalty under this Act for its taxation year equal to 110% of the amount of expenditure avoided or delayed, and in the case of a gift to another registered charity, both charities are jointly and severally, or solidarily, liable to the penalty.

Ms. Donna Walsh (Director, Special Compliance Initiative Division, Charities Directorate, Canada Customs and Revenue Agency): I'm Donna Walsh, director, special compliance initiatives division, charities directorate, CCRA.

Charitable status and charitable protection amendments need to be extended beyond merely religious purpose charities and to applications as well as penalties, given expressed concerns by witnesses before the House committee and press coverage such as that of a few weeks ago on the front page of the Ottawa Citizen, indicating that some same-sex activists intended to attack the charitable status of religious groups which did not recognize same-sex marriage, on the ground that that alone constituted bigotry that should lead to the removal of charitable status.

Educational entities that have charitable status are by definition charities; as such, they are bound to abide by the same rules and guidelines the CRA applies to govern the activities of all charities.

Other information: (a) charity number: 1083469, (b) registration number: 3713110.

goods of every description sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to State organisations or other charitable or philanthropic organisations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons.