- is established as a corporation or a trust;
- has exclusively charitable purposes;
- carries on its own charitable activities and/or funds other qualified donees, (e.g., registered charities);
- may have 50% or more of its governing officials not at arm's lengthwith each other;
- generally receives the majority of its funding from a donor or a group of donors that are not at arm's length; and
- its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.
Starting an Organization