Whatever the issue, a charity is not permitted to support or oppose directly or indirectly any political party or candidate for public office, at any level of government. According to the Canada Revenue Agency (CRA) guidance regarding political activities, there are three types of activities: Charitable Activities, Political Activities, and Prohibited Activities.
Activities are considered charitable when they are well reasoned and aim to increase awareness of an issue related to the charity’s purpose, but do not include a call to political action. While public awareness campaigns cannot be the charity’s primary activity, charities are allowed to devote significant organizational resources to charitable public awareness and policy activities.
Some Examples of charitable activities
Political activities seek to persuade the government on an issue related to the charity’s purpose. Activities are permitted if they are non-partisan and if the charity devotes substantially all of its resources (usually considered 90 percent or more) to charitable activities.
Some Examples of political activities
Prohibited activities are those that fall outside the boundaries of these categories (e.g., partisan political activities, activities not related to the charity’s purpose, etc.). A partisan political activity is one that involves direct or indirect support of, or opposition to, any political party or candidate for public office. Charities that engage in partisan political activity risk having their status revoked.
Some Examples of prohibited political activities
