CG-030, Advancement Of Education And Charitable Registration

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CRA issued a few new guidances today, including a guidance on the advancement of education: CG-030, Advancement of education and charitable registration. This is a welcome new guidance that explains what CRA expects from a charity or an entity applying for charitable status under the “advancement of education” head of charity. This new guidance replaces previous CRA commentary, including the commentary on advancement of education and scholarships. The policy statement on Research as a charitable activity is still in force and separate.

This new guidance focuses on the idea of content and process:

To be charitable, the education advanced by these purposes must meet both the content and process criteria.

The content criteria (education) include:

(i) subject matter is useful and has educational value

(ii) subject matter is not focused on promoting a point of view

The process criteria (structured and targeted teaching or learning) include:

(i) a structured format

(ii) a legitimate, targeted attempt to educate

(iii) a teaching or learning component

Anyone interested in doing a charitable education program should familiarize themselves with these criteria. If you are considering starting a new registered charity, you may want to enroll in our online course Should We Establish a Canadian Social Enterprise, Non-Profit or Charity and How to Do It?

The guidance also covers the following topics:

  • D. Purposes that educate through training
    • a. Purposes that educate through structured and targeted teaching or learning
      • Content criteria (education)
        • (i) Subject matter is useful and has educational value
        • (ii) Subject matter is not focused on promoting a point of view
      • Process criteria (structured and targeted teaching or learning)
        • (i) Structured format
        • (ii) Legitimate, targeted attempt to educate
        • (iii) Teaching or learning component
    • b. Purposes the courts have recognized to advance education
      • Scholarships, bursaries, prizes, and financial assistance for students
      • Schools and tuition fees
      • Providing educational facilities, teachers, equipment, and supplies
      • Sports and education
      • Community groups and clubs
      • Alumni associations / School councils
      • Student unions
      • Museums and libraries

There are also special topics covered including:

Production and broadcasting / publishing books, magazines or other materials 

    • Conferences
    • Vocational or professional education 
    • Providing information and education 
    • Experiential education 
    • Preschool and daycare programs 
    • Summer camps

The guidance also provides sample object clauses which are helpful when considering changing your objects or establishing a new charity.

Previous Blog Post CRA's New Guidance - CG-029, Relief of Poverty and Charitable Registration Next Blog Post T3010 deadline is December 31, 2020 - but get your forms in as soon as possible

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