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WHAT IS A CHARITY?

By Dana J. Young

The following chart illustrates the various potential classifications and structures of a charity: NON-PROFIT ORGANIZATION

Trust 3 certainties Objects = purposes

Non-profit Corporation · Federal · Provincial · Statutory

Unincorporated Association

Charitable: · relief of poverty · advancement of education · advancement of religion · other beneficial purpose i.e. government transfer payment agencies such as hospitals CRA Charities Charitable Organization · Can't be a Trust · Directly applies 50% or more of income to charitable purposes. Classifications Public Foundation · Gifts 50% or more of income to other charities

Non-Charitable: · not a charity · not organized for profit i.e. social clubs such as Essex Golf & Country Club

Private Foundation · 50% or more of directors are not at arms length; or 50% of funds from same person or related persons and those persons control the organization.

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