Public foundation

  • is established as a corporation or a trust;
  • has exclusively charitable purposes;
  • generally gives more than 50% of its income annually to other qualified donees, (e.g., registered charities), but it may carry out some of its own charitable activities;
  • 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)


Starting an Organization



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