Organizations established to provide public amenities can qualify for registration.
However, they must generally restrict their activities to providing and maintaining the facility.
Although it may organize some of the activities taking place therein, if the applicant is mainly involved in planning the activities, it becomes a provider and promoter of those activities. In that case, for the organization to qualify for registration as a charity, all of the activities it offers must be furthering a charitable purpose.
When receiving such an application, the CRA will require clarification regarding:
· the programs the applicant intends to carry out itself;
· their frequency (in comparison to the frequency of renting out space to third party organizations);
· a detailed breakdown of the associated expenses (and corresponding revenue where applicable);
· a sample schedule of programs/events.