As a result of the new rules on public policy dialogue and development activities (PPDDAs), the Canada Revenue Agency is making changes to the current Form T3010, Registered Charity Information Return to remove all references to "political activities" and include reporting for PPDDAs. Form T3010 will be revised for November 2019.
Until then, registered charities are required to answer the following questions on the current Form T3010 as if they read as follows:
Section C: Programs and general information
C5 Public policy dialogue and development activities
(a) Did the charity carry on any public policy dialogue and development activities during the fiscal period?
☐ Yes ☐ No
If yes, you must complete Schedule 7, Public policy dialogue and development activities.
Schedule 7, Public policy dialogue and development activities
- Describe the charity's public policy dialogue and development activities, and explain how these relate to its charitable purposes.
Provide your answer in the box on the Form
Don't answer the following questions:
- C5 (b), (c), and (d), from Section C: Programs and general information
- Line 5030 – Political activities, from Schedule 6, Detailed financial information
- Tables 2 and 3, from Schedule 7, Political activities
- "Was any part of the gift intended for political activities?" and "If yes, enter amount," on Form T1236, Qualified Donees Worksheet / Amounts Provided to Other Organizations
Generally, a registered charity may carry on PPDDAs in furtherance of its stated charitable purposes. There are no limits on the amount of PPDDAs a charity can engage in. However, charities must never directly or indirectly support or oppose a political party or a candidate for public office. For more information, see Guidance CG-027, Public policy dialogue and development activities by charities.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.