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ARTICLE · 30 SEPTEMBER 2013

CRA Releases New Not-For-Profit Organization Technical Interpretations

Borden Ladner Gervais LLP
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September has brought with it the release of two new technical interpretations regarding not-for-profit organizations from the Canada Revenue Agency.

CanadaCorporate/Commercial Law
Camille Jordaan
Camille Jordaan
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September has brought with it the release of two new technical interpretations regarding not-for-profit organizations from the Canada Revenue Agency ("CRA"). 

In CRA document no. 2012-0454251E5 – "149(1)(l) – Donations to capital fund – Section 149(1)(l), 248(31)", a not-for-profit organization ("NFP") providing athletic and social activities for its members asked whether it could fund the improvement and expansion of its existing facilities vis-à-vis a "multi-year, multi-million dollar capital improvement project" with donations from its members and businesses affiliated with its members.  Perhaps unsurprisingly, given the CRA's position in recent years that the most appropriate way for an NFP to fund a capital project is through grants, donations and member contributions, the CRA confirmed that it could.  The NFP further inquired as to whether it could recognize contributions from members for its capital project with a "wall of honour" or naming rights in

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