Changes to the Income Tax Act have resulted in changes that are significant to nonprofit and charitable organizations.
Now, a charity may choose to advance their mission by making grants to “grantee organizations” even though these organizations are not themselves registered charities.
The Grants to Grantee Organizations toolkit includes an overview of changes to the Income Tax Act and related guidance from the Canada Revenue Agency and a practical checklist to help you ensure that you are fulfilling the requirements for grantmaking, books and records, and other considerations.