An individual is eligible to serve as a Director of a charity, unless the individual:
- has been found guilty of a relevant criminal offence for which the individual has not received a pardon;
- has been found guilty of a relevant offence in the last five years;
- was a director, trustee or like official of a charity or RCAAA during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration, for which its registration was revoked in the past five years;
- controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years; or
- has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter.
Section
Charity Tax Tools