As we are in the midst of a federal election campaign in Canada, this is a good time for registered charities to review Canada Revenue Agency’s rules related to charities and political activities. The following link will connect you to a Canada Revenue Agency website that contains some useful tools and reminders to ensure your organization remains compliant with Canada Revenue Agency rules and regulations related to political activities: http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/pltcl-ctvts/menu-eng.html.
If you only do one thing this election campaign, remind your directors, officers, employees and other representatives that charities are prohibited from devoting any of their resources to partisan political activities. Canada Revenue Agency defines a “partisan political activity” as an activity “that involves direct or indirect support of, or opposition to, any political party at any time, whether during an election period or not, or a candidate for public office”. If an individual that represents a charitable organization would like to be involved in any partisan political activities they should (i) do so in their personal capacity and not in their capacity as a representative of the charity, and (ii) not use any resources of the charity in carrying out such political activities.