C9 indicates if a charity has paid staff. If it has, you can view the specific recipients and the total amount transferred on the Qualified Donee Worksheet of the T3010. C3 indicates whether a charity has given funds to another charity. This is called a transfer to a qualified donee. Sometimes charities give funds to other Canadian charitable organizations that share similar charitable purposes. CCCC standards do not permit this practice.
Question C7 of the T3010 reveals whether a charity has provided incentives (commissions, bonuses) for external fundraisers. If they have, additional information is provided on Schedule 2 – Activities outside Canada. This section also indicates whether the charity has participated in activities outside of Canada. If you are unsure about a particular charity’s activities, you can view a brief summary in Section C. Charity directors normally serve the charity a volunteer capacity. If they have, you may want to investigate why a director has received compensation. Question C8 of the T3010 will indicate whether the charity has compensated any of its directors/trustees. Boards should not have less than five and not more than 15 directors. The board should also be large enough to provide adequate oversight of the charity but not too large that the individual directors are not given adequate time to speak and ask questions in meetings. Under “At arm’s length with other Directors, etc.?” the answer should be “Yes” for the majority of the board members. Section B on the T3010 asks charities to list each director/trustee, state their position on the board, and identify whether they are at arm’s length with other directors. This helps charities to avoid conflicts of interest and make decisions that are best for the charity. To be effective, a charity’s directors/trustees should be at arm’s length from each other and the charity’s management (“arm’s length” generally means not connected by blood relationship, marriage, common-law partnership, or adoption).
To verify, you can go back to the basic search and select “All” under Charity status or email CRA at What Should I Look For on the T3010?
If the charity you are researching is not listed, it is either not registered or it may have had its registration revoked by CRA. This option is best for an in-depth look at a charity’s financial, program, and governance information.
This option provides a quick way to scan a charity’s revenue, expenses, and staff compensation. The “Quick View” format summarizes select information from the charity’s T3010 using charts and visual graphs.
To view the full details of the T3010 or the quick view of a prior year select the desired financial year-end under “Reporting period views”.An overview from the charity’s most recent T3010 is displayed as you scroll down.You will be taken to that charity’s page. Select the specific one you are researching. After clicking “Search,” one or more charities that match your search will appear on a list.You can also search by the charity’s registration or business number (it appears on a charity’s official donation receipt and often on its website). Type in the name or a part of the name of the charity you are researching.Most sections of the T3010 are publicly accessible through CRA’s website. This form includes a summary of a charity’s programs and activities, board of directors, and financial information. Every year, Canadian charities are required to report to Canada Revenue Agency (CRA) by completing and filing Form T3010, the Registered Charity Information Return.