Better Together: A Guide for Charity / Non-Charity Partnerships (2016)

FDNDEV_Guide_Partnerships_CoverIn Canada, charitable organizations provide services that benefit the public and improve quality of life through activities related to education, religion, social issues, arts, and sports (Canada Revenue Agency, 2006). The defining characteristics of a charity are that its purpose is beneficial to the community and it is registered with the Canada Revenue Agency (CRA). When an organization receives charitable registration from the CRA, it is provided with a charitable number, which enables it to be tax exempt, apply for charitable funding and provide tax receipts. In this handbook, we refer to these organizations as charities.

There are many groups, individuals and organizations whose purpose is beneficial to the community but who are not registered as charities with CRA. These may include informal community groups, societies, notfor-profit organizations and businesses. In this handbook, these are referred to as non-charities.

Charities and non-charities will often partner to increase their impact in community. For example, a youth-serving charity may partner with a non-charity youth group to offer a summer camp program. The partnership enables the charity to reach more youth and allows the non-charity to provide activities that might not otherwise be available. If the partnership accesses charitable funding, specific guidelines must be followed.

This handbook seeks to explain these guidelines, provide insights from community experience and promote examples of good practice. It strives to enhance the efficiency and effectiveness of the practice in compliance with CRA regulations so that charity and non-charity partnerships can be used to maximize community benefit.