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ARTICLE · 23 MAY 2017

Revenue Generation For Charities

Miller Thomson
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Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs.

CanadaCorporate/Commercial Law
Sarah Fitzpatrick
Sarah Fitzpatrick
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Charities are constantly looking for new ways to generate revenue to fund their existing and future charitable programs. The housing and real estate markets provide charities with opportunities to generate revenue, whether through existing land holdings or as part of projects to build and operate charitable housing.

Registered charities are only allowed to carry out certain revenue-generating activities that are not part of their charitable activities. Charitable organizations and public foundations can conduct "related businesses". However, private foundations are prohibited from carrying out any business activities. The Canada Revenue Agency's policy statement, "What is a related business?", describes the rules charities need to follow when considering a revenue-generating activity.

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