We require the services of a paralegal or experienced legal person in the area of charities to assist us in drafting our application and necessary Not-for-profit incorporation governing documents for review and approval by CRA prior to incorporation.
We require an experienced drafter to work with to prepare the following:
1) Completed Form T2050, Application to Register a Charity Under the Income Tax Act (attached. I've also attached the guide). It has to be signed and dated by two or the organization's directors/trustess or like officials.
2) A complete and legible paper copy of the organization's governing documents, which contain the purposes (objects) of the organization, and if applicable, any associated amendments to the governing documents.
3) Incorporating documents - draft for our submission a draft copy of Form 4001 - Articles of Incorporation (from Corporations Canada) with the application BEFORE we seek to apply for incorporation. Otherwise there could be additional costs to apply to Corporations Canada for articles of amendment.
4) Review and prepare our copy of the by-laws signed by two officials
5) Copy of latest financial statements (not applicable because not incorporated yet)
The purposes of our NGO organization are the objectives that it is created to achieve. Each of the organization's purposes must be clearly stated in our articles of incorporation. Our organization's purposes must be exclusively charitable, or it will not be eligible for registration.
Our organization's governing document must contain a clear statement of each of its purposes. If the wording is broad or vague, a purpose is not likely to meet the legal requirements for registration as a charity. To be eligible for registration under the Canadian Income Tax Act, a purpose should generally identify three elements either expressly or implicitly through its context:
1) the charitable purpose category (relief of poverty, advancement of education, advancement of religion, or certain other purposes beneficial to the community in a way the law regards as charitable);
2) the means of providing the charitable benefit; and
3) the eligible beneficiary group.
To qualify for registration, an organization must be non-profit and have purposes (also called objects) that are charitable at law meaning that our purposes must fall under one or more of the following heads (categories) of charity:
- the relief of poverty;
- the advancement of education, and;
- certain other purposes that benefit the community in a way the courts have said is charitable.
The last category is limited to purposes that have been determined by the courts to be charitable at law.