Housing for Persons with Disabilities - How the CRA Will Determine if it's Charitable

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The provision of housing is charitable under the fourth category of charity, other purposes beneficial to the community.

Providing comfortable, modest housing that includes specially adapted facilities, services, or other amenities can provide eligible beneficiaries with relief from conditions associated with mental or physical disabilities, or conditions associated with the aged. The organization must ensure that this type of housing helps beneficiaries overcome or manage their particular conditions.

Eligible beneficiaries of specially adapted housing that relieves conditions attributed to being aged, or to alleviate conditions associated with disabilities, need not be poor. However, providing them with specially adapted housing must not result in private benefit that is not necessary, reasonable, and proportionate to the resulting public benefit. This usually means that eligible beneficiaries that are not poor should pay the fair market value they would otherwise have to pay for similar accommodation that is not specially adapted to relieve conditions associated with disabilities.

When you apply to the CRA for Charity Registration, as an organization providing Housing for Persons with Disabilities, make sure that you answer the following questions in the Form t2050:

- Description of all services and associated amenities provided by the organization to eligible beneficiaries, including how the services and amenities are adapted t meet the beneficiaries' conditions

- The process/criteria used to select beneficiaries;

- The duration of time that an individual may stay at the facilities;

- The number of individuals who carry out the applicant's activities, including their qualifications and credentials

- Details regarding the ownership of the housing facilities;

- The process used to determine rental rates;

- Where the availability of housing is advertised;

- The time-frame for when the applicant intends to start this program;

For a more detailed overview of this charitable purpose, please click here.

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