What are charitable purposes?
The courts have identified four general categories of charitable purposes. For an organization to be registered, its purposes have to fall within one or more of the following categories: • the relief of poverty; • the advancement of education; • the advancement of religion; or • certain other purposes that benefit the community in a way the courts have said are charitable. The application for registration you send to us should clearly show the way the organization will meet each of its charitable purposes. Thus, a purpose “to relieve poverty” is acceptable only if it is accompanied by a statement of activities indicating how the organization will accomplish this purpose. For example, the statement might say the organization will relieve poverty “by establishing a food bank, operated by volunteers, in rented premises on Maple Street. The food bank will receive gifts of food from retail stores and individual donors.” The relief of poverty Organizations established for the relief of pover
