Charities (Institutions of A Public Character) Regulations
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
Part II APPROVAL OF INSTITUTIONS OF A PUBLIC CHARACTER
3 Conditions for approval of institution of a public character
4 Application for approval as institution of a public character
5 Extension of approval of institution of a public character
6 Suspension or withdrawal of approval of institution of a public character
7 Amendment of governing instruments
Part III FUND-RAISING, USE OF DONATIONS, MAINTENANCE AND AUDIT OF RECORDS
8 Duty to donors
9 Issue of tax deduction receipts
10 Duty to maintain donation records
11 Use of donations
12 Duty to maintain accounting records
13 Power of Sector Administrators to inspect records and appoint auditors
14 Fund-raising appeals of $1 million or more
15 Fund-raising expenses
Part IV REPORTING AND DISCLOSURE REQUIREMENTS
16 Duty to furnish documents
17 Requirements relating to financial statements and audits
18 Requirements relating to annual report
19 Duty to disclose information to the general public
Part V LARGE INSTITUTIONS OF A PUBLIC CHARACTER
20 Additional requirements for large institutions of a public character
Legislative History