{"id":28175,"date":"2019-03-19T13:56:14","date_gmt":"2019-03-19T17:56:14","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=28175"},"modified":"2019-03-19T13:56:20","modified_gmt":"2019-03-19T17:56:20","slug":"political-activity-and-form-t3010","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/03\/19\/political-activity-and-form-t3010\/","title":{"rendered":"Political Activity and Form T3010"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In light of\nrecent changes to the guidelines for charities involved in \u201cpublic policy\ndiscussions and development activities\u201d (PPDDA), CRA has released updated <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/whats-new\/ppdda-reporting.html?utm_source=stkhldrs&amp;utm_medium=eml&amp;utm_campaign=PPDDA\">instructions<\/a> for filling out <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/t3010.html\">Form T3010, Registered Charity Information\nReturn<\/a>. Charities\nnow have less to report when it comes to political advocacy or involvement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CRA will provide\nrevised forms for November 2019. In the meantime, CRA is asking charities to\ncomplete the existing forms as if they referred to PPDDA rather than \u201cpolitical\nactivities\u201d. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Charities are\npermitted to engage in PPDDA related to their stated charitable purposes; CRA notes that acceptable PPDDA&nbsp;\u201cgenerally\ninvolve seeking to influence the laws, policies, or decision of a government,\nwhether in Canada or a foreign country.\u201d However, partisan activity such as endorsing or\nopposing a specific party or candidate is prohibited. For more details, see <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/public-policy-dialogue-development-activities.html\">Guidance CG-027, \u201cPublic policy dialogue and\ndevelopment activities by charities<\/a>\u201d. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using the current\nT3010, under Section C5 (\u201cPolitical Activities\u201d),\nindicate whether or not your organization carried on any PPDDA. Disregard the\npresent reference to \u201cmaking\ngifts to qualified donees that were intended for political activities\u201d. Do not\ncomplete C5 (b), (c), or (d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If&nbsp;you check \u201cyes\u201d for C5 (a), then fill in Schedule 7, \u201cPolitical\nActivities,\u201d Table 1. The present form asks\ncharities to \u201cDescribe the charity\u2019s political activities, including gifts to\nqualified donees intended for political activities, and explain how these\nrelate to its charitable purposes.\u201d Answer this question as if it read: \u201cDescribe\nthe activities your organization was involved in, and explain how these relate\nto its charitable purposes.\u201d Do not complete Tables 2 or 3. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also do not complete Line 5030 \u2013 Political\nactivities, from Schedule 6, \u201cDetailed financial information\u201d; or \u201cWas any part\nof the gift intended for political activities?\u201d and \u201cIf yes, enter amount,\u201d\non&nbsp;<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/t1236.html\">Form\nT1236, Qualified Donees Worksheet \/ Amounts Provided to Other Organizations<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In light of recent changes to the guidelines for charities involved in \u201cpublic policy discussions and development activities\u201d (PPDDA), CRA has released updated instructions for filling out Form T3010, Registered Charity Information Return. Charities now have less to report when it comes to political advocacy or involvement. CRA will provide&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/03\/19\/political-activity-and-form-t3010\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","footnotes":""},"categories":[137],"tags":[163,412],"series":[],"class_list":["post-28175","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-cra","tag-t3010"],"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=28175"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28175\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=28175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=28175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=28175"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=28175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}