Tips for completing Form t2050

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Q. What types of follow-up questions can we expect from the CRA when applying to register a church as a charity? 

A. When it comes to registering a charity under the  "advancement of religion" head, you will have to show:

(a) the promotion of spiritual teaching of a religious body,

(b) the maintenance of the doctrines on which it rests,

 (c) the observances that serve to promote and manifest it. and

 (d) there must be an element of theistic worship.

In other words, to advance religion means to promote it, spread its message among mankind, and to take positive steps to sustain and increase belief in that particular religion.

However, not everything done in the name of religion advances religion within the meaning of case law. There must be a clear and material connection between an organization's activities or programs and promotion of the religion's key attributes.

As noted previously, probably the most critical part of the application to register a charity, Form t2050, is Question 11a. When completing this form, one must ensure to include very detailed information about the organization's activities, including the following:

I. General

  • the Statement of Articles of Faith espoused by the Applicant;
  • the requirements for membership;
  • the number of members at the place of worship and their relationship, if any, by blood, marriage or adoption;
  • the names of pastors/ministers and their ministerial credentials;
  • the frequency of services or meetings at the place of worship and the location at which they are held; and
  • sample copies of church bulletins, flyers, as well as other materials used topromote the church.

II. Religious studies:

  • Frequency; 
  • Time;
  • Location; 
  • Materials used; 
  • Topics of discussion. 

More on this topic can be found at the link below, at the CRA’s website:

https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/policies-guidance/guidance-019-draft-purposes-charitable-registration.html#toc10

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