{"id":36196,"date":"2023-01-26T15:41:55","date_gmt":"2023-01-26T20:41:55","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=36196"},"modified":"2023-01-26T15:41:58","modified_gmt":"2023-01-26T20:41:58","slug":"making-grants-to-non-qualified-donees-cra-clarifies-reporting-obligations","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/01\/26\/making-grants-to-non-qualified-donees-cra-clarifies-reporting-obligations\/","title":{"rendered":"Making Grants to Non-Qualified Donees? CRA Clarifies Reporting Obligations"},"content":{"rendered":"\n

Is your charity making grants to non-qualified donees? CRA has clarified your reporting obligations<\/a>. Grants do not have to be specifically reported until the T3010 and T4033 are updated. The CRA anticipates these updates will be complete by spring 2023.<\/p>\n\n\n\n

Making Grants to Non-Qualified Donees \u2013 New Rules<\/h2>\n\n\n\n

Since June 23, 2022, charities have been legally allowed to make grants to non-qualified donees. This is due to legislative changes that, among other things, added the term \u201cqualifying disbursements<\/a>\u201d to the Income Tax Act<\/a> (ITA). For more details, see our post Bill C-19 Has Passed<\/a>.<\/p>\n\n\n\n

The ITA requires that for every grant over $5,000, the granting charity must report the name of the grantee, the purpose of the grant, and the total yearly amount granted to the grantee.<\/p>\n\n\n\n

Reporting Grants to Non-Qualified Donees – Not Yet Required<\/h2>\n\n\n\n

Until the T3010, Registered Charity Information Return<\/a> and the accompany guide T4033, Completing the Registered Charity Information Return<\/a> are updated, you are not required to report your granting activities.<\/p>\n\n\n\n

The T3010 and T4033 are being updated now. The CRA anticipates a spring 2023 release date.<\/p>\n\n\n\n

Books and Records  – Still Required!<\/h2>\n\n\n\n

Even though CRA has clarified that you don\u2019t have to report your granting activities (yet!), the CRA is also very clear that charities must keep adequate books and records<\/a> to support all granting activities:<\/p>\n\n\n\n

\n

\u201cYour books and records must contain enough information to allow the CRA to assess whether your charity is operating in accordance with the Income Tax Act.\u201d<\/p>\n<\/blockquote>\n\n\n\n

Of course, the books and records requirement applies all the time, to all of your charity\u2019s operations. They must be sufficient to show your charity complies with applicable legislation.<\/p>\n\n\n\n

Guidance CG-032, Registered charities making grants to non-qualified donees (DRAFT)<\/h2>\n\n\n\n

As we discussed in an earlier blog post<\/a>, the CRA released draft guidance on making grants to non-qualified donees<\/a> (November 2022). The formal deadline to submit your feedback<\/a> is January 31, 2023.<\/p>\n\n\n\n

Grants in The Green<\/h2>\n\n\n\n

We\u2019ve got a space in The Green<\/a> where you can chat with other charities about grants and working with non-qualified donees.<\/p>\n","protected":false},"excerpt":{"rendered":"

Is your charity making grants to non-qualified donees? CRA has clarified your reporting obligations. Grants do not have to be specifically reported until the T3010 and T4033 are updated. The CRA anticipates these updates will be complete by spring 2023. Making Grants to Non-Qualified Donees \u2013 New Rules Since June… More<\/a><\/p>\n","protected":false},"author":10,"featured_media":36198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"Large desk with a laptop to the side, two calculators, each atop an open binder, with a partial view of two people sitting on either side of the desk, using the calculators.","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[159],"tags":[204,163,656,408,512,412],"series":[],"class_list":["post-36196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-charity-law-and-policy","tag-charity","tag-cra","tag-grants","tag-income-tax-act","tag-non-qualified-donees","tag-t3010"],"yoast_head":"\nMaking Grants to Non-Qualified Donees? 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/www.cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/03\/Untitled-design-3.png?fit=600%2C600&ssl=1","jetpack-related-posts":[{"id":36518,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/05\/15\/cra-updates-t3010-adds-new-form-t1441-for-qualifying-disbursements\/","url_meta":{"origin":36196,"position":0},"title":"CRA Updates T3010, Adds New Form T1441, for Qualifying Disbursements","author":"Deina Warren","date":"May 15, 2023","format":false,"excerpt":"The Canada Revenue Agency (CRA) has updated the T3010, Registered Charity Information Return and issued a new Form T1441 for qualifying disbursements. The T3010 requires charities to report grants made to non-qualified donees. The T1441 requires charities to report detailed information about grants made to non-qualified donees. You must use\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":37498,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2024\/01\/15\/new-t3010-for-january-2024\/","url_meta":{"origin":36196,"position":1},"title":"New T3010 for January 2024","author":"Deina Warren","date":"January 15, 2024","format":false,"excerpt":"CRA released a new T3010 this month, January 2024. The Essentials Charities with fiscal year ends on or before December 30, 2023 need to file their T3010 using the current form - version 23. Charities with fiscal year ends on or after December 31, 2023 need to file their T3010\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":37003,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/08\/18\/qualifying-disbursements-grants-and-conditional-donations\/","url_meta":{"origin":36196,"position":2},"title":"Qualifying Disbursements, Grants, and Conditional Donations","author":"Deina Warren","date":"August 18, 2023","format":false,"excerpt":"Summary Recent amendments to the Income Tax Act prohibit charities from receiving donations that are conditional on the charity making a gift to a non-charity. Now that charities can give grants to non-charities, this blanket prohibition has created confusion about whether and how charities can accept gifts with a donor\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":36002,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/12\/01\/cra-draft-guidance-on-making-grants-to-non-qualified-donees\/","url_meta":{"origin":36196,"position":3},"title":"CRA Draft Guidance on Making Grants to Non-Qualified Donees","author":"Deina Warren","date":"December 1, 2022","format":false,"excerpt":"Canada Revenue Agency (CRA) has posted draft guidance on Registered charities making grants to non-qualified donees. This draft guidance helps clarify what charities need to know in order to make grants to non-qualified donees under the new \u201cqualifying disbursements\u201d definition in the Income Tax Act (ITA). Feedback If you have\u2026","rel":"","context":"In \"Charity\"","block_context":{"text":"Charity","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charity\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/3.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/3.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/3.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":28175,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/03\/19\/political-activity-and-form-t3010\/","url_meta":{"origin":36196,"position":4},"title":"Political Activity and Form T3010","author":"Deina Warren","date":"March 19, 2019","format":false,"excerpt":"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\u2026","rel":"","context":"In \"CRA\"","block_context":{"text":"CRA","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/cra\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":15262,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","url_meta":{"origin":36196,"position":5},"title":"The Qualified Donee Regime and its Implications for Charities","author":"Deina Warren","date":"September 17, 2013","format":false,"excerpt":"If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the Income Tax Act,\u00a0which are discussed below. Important note:\u00a0Some charities, particularly those that provide low-cost housing, may be confused by\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-9pO","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36196","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=36196"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/36198"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=36196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=36196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=36196"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=36196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}