Charitable organization

• is established as a corporation, a trust, or under a constitution;
• has exclusively charitable purposes;
• primarily carries on its own charitable activities, but may also gift funds to other qualified donees, (e.g., registered charities);
• more than 50% of its governing officials must be at arm's length with each other;
• generally receives its funding from a variety of arm's length donors; and
• its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.

(CRA : Charities Glossary)