{"id":211,"date":"2026-01-14T11:07:42","date_gmt":"2026-01-14T16:07:42","guid":{"rendered":"http:\/\/chagnon.test\/?page_id=211"},"modified":"2026-02-09T09:09:16","modified_gmt":"2026-02-09T14:09:16","slug":"guide-tax-and-legal-requirements","status":"publish","type":"page","link":"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/en\/guide-tax-and-legal-requirements\/","title":{"rendered":"Guide"},"content":{"rendered":"<div class=\"guide\">\n     \n      \n      \n      <section>\n        <div class=\"container\">\n          <div class=\"padd --bottom\">\n            \n                                                           <section class=\"bg-white\">\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"bg-peach rounded-3xl px-7 sm:px-12 py-10 sm:py-16\">\n                                                                        <h1 class=\"section-title \">\n                                Topics related to the Foundation\u2019s support\n                            <\/h1>\n                                            \n                                            <p>This first section answers questions from our partners related to our funding. For example:<\/p>\n<ul>\n<li aria-level=\"1\">What roles can a fiduciary play in an initiative<span class='tooltipsall tooltip_post_id_custom_d027bd988bbb6cabd2e36fe5b24d2b13 classtoolTipsCustomShortCode' style='border-bottom:2px dotted #888;'>\u24d8<\/span><script type=\"text\/javascript\">jQuery(\"document\").ready(function(){ toolTips('.tooltip_post_id_custom_d027bd988bbb6cabd2e36fe5b24d2b13','The Foundation funds approaches and initiatives that have a broad and lasting impact, not stand\\-alone projects\\.'); });<\/script>?<\/li>\n<li aria-level=\"1\">What are the tax law requirements for audited financial statements?<\/li>\n<li aria-level=\"1\">What kind of financial package is required as part of a funding application?<\/li>\n<li aria-level=\"1\">When an application is accepted, which annual financial reports need to be provided?<\/li>\n<\/ul>\n<p>For specific situations not covered in this section, please contact your Lead, Partner Relations.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <div id=\"fiduciaries-type\"><\/div>\n<h2>1. Fiduciaries and partner groups<\/h2>\n<p>The roles and responsibilities of fiduciaries and partner groups differ from one initiative to another. Because of this variability, we will not attempt to provide an exhaustive list or impose specific roles and responsibilities. Instead, we will present the relationships and commitments that need to be clarified between initiative stakeholders.<\/p>\n<h3>Roles of partner groups<\/h3>\n<p>We support collective initiatives that are often led by partner groups that, in addition to organizing the initiative itself, are able to manage its governance, internal policies and practices, communications, personnel management, and more.<\/p>\n<h3>Main types of fiduciary<\/h3>\n<p>The initiatives we support can take many forms and, as a result, can be managed by a variety of operating models. It is therefore important to understand the different types of fiduciary that can be involved in the initiatives we support.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"grid grid-cols-1 md:grid-cols-2 gap-4\">\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        1. Fiduciary and partner\n                                    <\/h4>\n                                \n                                                                    <p>The organization that receives the funding is also responsible for achieving the initiative\u2019s objectives.<\/p>\n\n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        2. Fiduciary\n                                    <\/h4>\n                                \n                                                                    <p>The organization that receives the funding redistributes it, in whole or in part, to various partners or to members of a network or regional association (of which it is a member) in order to achieve the initiative\u2019s objectives.<\/p>\n\n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h3>Fiduciary roles and responsibilities<\/h3>\n<ul>\n<li aria-level=\"1\">The roles and responsibilities of a fiduciary are significant. <strong>Depending on the type of fiduciary<\/strong>, they help carry out the initiative and may be involved in any number of areas.<\/li>\n<li aria-level=\"1\"><strong>The partners<\/strong> establish and define a fiduciary\u2019s role and responsibilities.<\/li>\n<li aria-level=\"1\">Here are a few examples of the roles and responsibilities a fiduciary could assume, depending on its type:<\/li>\n<\/ul>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"grid grid-cols-1 md:grid-cols-2 gap-4\">\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        Collective interest responsibility\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li>The fiduciary acts on behalf of the regional association or partner group. They are chosen by members of the network or group to act as fiduciary and support the collective\u2019s work.<\/li>\n<\/ul>\n\n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        Legal and contractual responsibilities\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li>The fiduciary must have a legal existence to engage in legal responsibilities.<\/li>\n<li>In this role, they manage contracts with suppliers and employees, as well as agreements with financial backers, network members, or regional associations, where applicable.<\/li>\n<\/ul>\n\n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        Financial and administrative management capabilities\n                                    <\/h4>\n                                \n                                                                    <p>This role may involve:<\/p>\n<ul>\n<li aria-level=\"5\">Payroll management<\/li>\n<li aria-level=\"5\">Financial, accounting, and tax management<\/li>\n<li aria-level=\"5\">Budget management and tracking<\/li>\n<\/ul>\n\n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-2xl p-4 sm:p-6 bg-peach-light\">\n                                                                    <h4>\n                                        Reporting\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"3\">It is responsible for producing activity reports.<\/li>\n<li aria-level=\"3\">It is responsible for producing financial reports and financial<\/li>\n<\/ul>\n\n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h3>Examples of best practices<\/h3>\n<h4>Tripartite agreement<\/h4>\n<ul>\n<li aria-level=\"1\">For the second type of fiduciary, a tripartite agreement can be drawn up between the fiduciary, the partner group, and the Foundation.<\/li>\n<li aria-level=\"1\">If the partner group is a legally constituted entity, the addition of its signature is legally binding. This tripartite agreement would enable each signatory to make specific commitments and clarify roles.<\/li>\n<li aria-level=\"1\">If the partner group is not a legally constituted entity, the group\u2019s signature can be added as a moral engagement.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Change of fiduciary<\/h3>\n<h4>What should we do if we\u2019re planning a change of fiduciary?<\/h4>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Administrative\n                                    <\/h4>\n                                \n                                                                    <p>The partner group must decide on a termination date with the outgoing fiduciary and send the Foundation written notice, such as an email, as soon as possible.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Legal\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"2\">The Foundation must draft a tripartite letter, signed by the former fiduciary, the new fiduciary, and the Foundation, attesting to the change and transferring the terms of the agreement to the new fiduciary.<\/li>\n<li aria-level=\"2\">The new fiduciary must have a legal existence at the time the tripartite letter is signed in order take responsibility for the legal commitments that will be incumbent upon them.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Financial\/tax\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"2\">The former fiduciary must send the Foundation its activity and financial reports, as well as financial statements covering the period up to the end of their mandate.<\/li>\n<li aria-level=\"2\">The former fiduciary must transfer the unused and uncommitted balance of the Foundation\u2019s contribution to the new fiduciary.<\/li>\n<li aria-level=\"2\">Although the former fiduciary is released from all obligations to the Foundation as a result of the change, they must keep all documents relating to the agreement for six years after the last tax year for which they produced the reports.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>2. Financial Statements<\/h2>\n<h4>What are the differences between the various types of financial statement review?<\/h4>\n<p>There are three levels of financial statement (FS) review. They differ in their level of assurance, methods of analysis, and depth of work.<\/p>\n<h3>1. Audit<\/h3>\n<ul>\n<li aria-level=\"1\">A chartered professional accountant provides an opinion as to the fair presentation of the financial statements.<\/li>\n<li aria-level=\"1\">The audit provides the highest level of assurance regarding the accuracy of the financial statements.<\/li>\n<li aria-level=\"1\">To ensure the quality of financial information, the auditor analyzes, inspects, assesses internal control systems, tests major processes, consults supporting documentation, and provides external confirmation of major transactions.<\/li>\n<\/ul>\n<h3>2. Review<\/h3>\n<ul>\n<li aria-level=\"1\">The chartered professional accountant reviews the financial statements to ensure that they are plausible, i.e., trustworthy.<\/li>\n<li aria-level=\"1\">The review provides reasonable assurance that the financial statements do not contain any material errors.<\/li>\n<li aria-level=\"1\">This is done mainly by obtaining information, carrying out comparative and ratio analyses, and holding discussions with management.<\/li>\n<\/ul>\n<h3>3. Compilation (notice to readers)<\/h3>\n<ul>\n<li aria-level=\"1\">The professional compiles unaudited financial information from the information collected.<\/li>\n<li aria-level=\"1\">They state that they have compiled the financial statements, accounts, or data from information provided by management, that they have not performed an audit or review, and that they have not taken any other steps to ensure the accuracy and completeness of the information provided.<\/li>\n<li aria-level=\"1\">They do not provide an opinion as to the fair presentation of the financial statements.<\/li>\n<\/ul>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h3>What are the tax law requirements for audited financial statements?<\/h3>\n<h4>CRA tax requirements<\/h4>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/operating-a-registered-charity\/financial-statements.html\" target=\"_blank\" rel=\"noopener\">More about CRA<\/a><\/p>\n<ul>\n<li aria-level=\"1\">The organization must attach the financial statements when filing the annual T3010 Registered Charity Information Return or the T2 Corporation Income Tax Return for non-profits.<\/li>\n<li aria-level=\"1\">If the organization\u2019s annual income exceeds $250K, it is recommended that the financial statements be audited, but this is not a requirement.<\/li>\n<\/ul>\n<h4>Canada Not-for-profit Corporations Act<\/h4>\n<p><a href=\"https:\/\/ised-isde.canada.ca\/site\/corporations-canada\/en\/not-profit-corporations\/financial-statements-and-review\" target=\"_blank\" rel=\"noopener\">More about the law<\/a><\/p>\n<p>The level of financial review required of organizations is based on their gross annual income:<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"custom-table-wrapper\">\n                        <div class=\"custom-table table \">\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    Gross annual income \n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Type of validation \n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    &lt; $50K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Review (but the organization\u2019s members can adopt an ordinary resolution to require an audit)\n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    \u2264 $250K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Audit (but members of the organization can adopt an ordinary resolution to require a review)\n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    &gt; $250K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Audit\n                                                                            <\/div>\n                                <\/div>\n                                                    <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                                            <h4 class=\"font-semibold\">\n                            Note:\n                        <\/h4>\n                    \n                                            <p>These various checks are required for soliciting organizations, i.e., when an organization receives revenues of more than $10K from public sources (bequests, donations from non-members, government grants, money received from another organization that has also received income from public sources). Most of our partners fall under this category, as the Foundation has already received revenue of more than $10K from public sources, in addition to the fact that, in most cases, we are not their only financial partner.<\/p>\n\n                    \n                    \n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h4>Quebec\u2019s non-profit legislation<\/h4>\n<p>Part III of the <i>Companies Act<\/i> requires that directors present their financial statements to their members at an annual general meeting. These financial statements must be valid and accurate. The validation exercise that testifies to this fair presentation is designed to ensure the organization\u2019s credibility. <strong>NPOs in Quebec<\/strong> are not required by the <i>Companies Act<\/i> to have their financial statements audited. However, it is possible that partners, governments or municipalities, or even the general bylaws of organizations, require the annual filing of audited financial statements.<\/p>\n<p>In April 2024, the Minister Responsible for Social Solidarity and Community Action, Chantal Rouleau, announced a lightening of reporting obligations for <strong>community organizations<\/strong>. The threshold for filing audited financial statements was raised from $150K to $500K for organizations receiving government or municipal funding.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"custom-table-wrapper\">\n                        <div class=\"custom-table table \">\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    Annual funding\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Type of validation\n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    &lt; $50K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Compilation\n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    &lt; $500K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Review\n                                                                            <\/div>\n                                <\/div>\n                                                            <div class=\"table-row\">\n                                    <div class=\"table-cell\">\n                                                                                    \u2265 $500K\n                                                                            <\/div>\n\n                                    <div class=\"table-cell\">\n                                                                                    Audit\n                                                                            <\/div>\n                                <\/div>\n                                                    <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h4>The Foundation\u2019s Perspective<\/h4>\n<p>Given the high cost of auditing and the shortage of manpower in accounting firms and the organizations we support, a reduction in reporting requirements would enable them to focus their efforts on achieving their mission. To this end, the Foundation will accept either reviewed or audited financial statements from its fiduciary partners.<\/p>\n<p>That said, we recognize the added value of an audit for certain organizations. Chartered accountants provide expertise and an external perspective on the organization\u2019s financial situation. They can also provide the organization with recommendations related to controls, financial management, and tax compliance. In terms of credibility, using a chartered accountant can even help attract volunteers and directors who want to support organizations with best practices in governance, and can multiply an organization\u2019s funding opportunities.<\/p>\n<p>It should be noted that the Foundation\u2019s request for its partners\u2019 financial statements is not for the purpose of carrying out an audit, since this work has already been done by a chartered accountant. Rather, the request is meant to support fiduciaries in their obligation to maintain a balanced budget and ensure long-term financial health.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                                            <h4 class=\"font-semibold\">\n                            Notes\n                        <\/h4>\n                    \n                                            <p>The fiduciary must provide financial statements for the duration of the agreement. If the agreement is extended, the financial statements must cover the period up to the new end date.<\/p>\n\n                    \n                    \n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>3. Budget<\/h2>\n<h4>What financial package is required as part of a funding application?<\/h4>\n<p>In the following sections, we\u2019ll look at some examples of what to include in the budget. That said, budgets will vary from one initiative to another, so it\u2019s important that you adapt the financial package to the intent of the funding application. Given that the budget is an integral part of the application, there needs to be a link between the financial package and the funding objectives described in the application.<\/p>\n<p>&nbsp;<\/p>\n<h4>Dialogue-based initiatives<\/h4>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_revenus.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Income\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>Include only the Foundation\u2019s contribution in the budget.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>You do not have to include non-monetary contributions.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_depenses.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Expenses\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>Examples of the most common expenses, other than those related to the initiative\u2019s objectives:<\/p>\n<ul>\n<li aria-level=\"3\">Organizational capacity building<\/li>\n<li aria-level=\"3\">Coordination, consultation, planning, mobilization<\/li>\n<li aria-level=\"3\">Communication, outreach<\/li>\n<li aria-level=\"3\">Meeting and travel expenses<\/li>\n<li aria-level=\"3\">Management costs<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h4>All other initiatives<\/h4>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_revenus.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Income\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>The contributions of <strong>all partners<\/strong> must be included, with a note as to whether they are confirmed or unconfirmed.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Monetary contributions\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"4\">Identifying all monetary contributions enables us to enhance the financial contribution of the initiative\u2019s various financial partners and see the leverage effect of funding, where applicable.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Non-monetary contributions\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"4\">Identifying non-monetary contributions, such as the use of an organization\u2019s human resources, highlights the involvement of partners in collective mobilization, illustrates the sharing of power and responsibilities between partners in the process, and highlights the number of people involved in the initiative.<\/li>\n<li aria-level=\"4\">Volunteer involvement is important in a number of areas, but is often difficult to quantify. As such, it is not always possible to include it in the budget. However, in cases where citizen or member involvement is <strong>essential<\/strong> to the approach, and is <strong>quantifiable<\/strong> (based on past experience, etc.), we recommend that it be included in the budget.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>In some cases, an initiative will have an unused balance from the previous agreement. When this information is known at the time a new application is submitted for the same initiative, the balance must be added to the budget for the new application.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_depenses.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Expenses\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Eligible expenses\n                                    <\/h4>\n                                \n                                                                    <p>Please refer to <a href=\"https:\/\/fondationchagnon.org\/en\/obtaining-funding\/philanthropic-endowments\/\" target=\"_blank\" rel=\"noopener\">the eligible expenses<\/a> of our support, as well as the exclusions.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Management costs \n                                    <\/h4>\n                                \n                                                                    <p><strong>Definition and examples<\/strong>:<br \/>\nThese are additional costs linked to the organization\u2019s fiduciary role in the initiative. Costs may include administrative management, payroll, financial management, audit costs, legal and regulatory obligations, etc.<\/p>\n<p><strong>Estimate<\/strong><\/p>\n<ul>\n<li aria-level=\"4\">Depending on the <a href=\"#fiduciaries-type\" rel=\"noopener\"><span style=\"font-weight: 400;\">type of fiduciary<\/span><\/a>, management costs may differ. For example, fiduciaries who redistribute funding to the partners or members of a regional group may have costs related to the accountability of its partners or members.<\/li>\n<li aria-level=\"4\">To correctly estimate management costs in the budget, the fiduciary must consider whether the contributions will generate management work, and therefore additional costs. For example, some contributions are part of the initiative and are allocated directly to the beneficiaries. This means no additional management costs for the fiduciary. On the other hand, other contributions must be redistributed to group members. In this case, management costs should be estimated.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Administrative and operating costs \n                                    <\/h4>\n                                \n                                                                    <p><strong>Definition and examples<\/strong>:<br \/>\nThese are indirect expenses linked to the initiative. They do not contribute directly to the implementation of the initiative and remain generally stable throughout its life cycle. For example: rental space costs allocated to the initiative coordinator, telephone and printing costs, insurance, and equipment rentals.<\/p>\n<p><strong>Estimate<\/strong>:<br \/>\nAs the Foundation does not support fixed and recurring operating costs, administrative and operating expenses must be allocated in proportion to the number of resources assigned to the initiative.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                                            <h4 class=\"font-semibold\">\n                            A few details:\n                        <\/h4>\n                    \n                                            <ul>\n<li>Remember to factor in the annual indexation rate when preparing a multi-year budget.<\/li>\n<li>The fiduciary must provide the budget for the initiative, not the overall budget for the organization.<\/li>\n<\/ul>\n\n                    \n                    \n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>4. Budget tracking<\/h2>\n<h4>When an application is accepted, which annual financial reports need to be provided?<\/h4>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Content of budget monitoring\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <h4>Annual and cumulative financial reports (income and expenses)<\/h4>\n<p>This information reports on the <strong>financial evolution<\/strong> of the initiative since the beginning of the agreement.<\/p>\n<p>It enables us to take stock of how expenses are being used and confirm that they are linked to the <strong>initiative\u2019s objectives<\/strong>.<\/p>\n<p>It is therefore important that the organization to maintain <strong>separate accounting<\/strong> for the initiative to track its financial progress.<\/p>\n<ul>\n<li aria-level=\"3\">This is a financial management practice that makes it possible to analyze initiatives separately from an accounting perspective by identifying the balance sheets, i.e., the income and expenses associated with each initiative.<\/li>\n<li aria-level=\"3\">Separate accounting is a good way of tracking the contributions and costs of an initiative throughout its life cycle.<\/li>\n<li aria-level=\"3\"><a href=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/Example_separate_accounting_EN.xlsx\">Separate accounting example document<\/a><\/li>\n<\/ul>\n<p>The <strong>unused balance<\/strong>, if any, is carried forward to subsequent years to calculate the annual financial need.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <h4>Budget for next and subsequent years<\/h4>\n<ul>\n<li>This information makes it possible to determine <strong>financial need<\/strong> for the following year, whether the amount is greater or less than the amount in the budget provided with the funding application, and update budgets for subsequent years if necessary.<\/li>\n<li>It enables us to discern any new financial needs and whether funds need to be reallocated.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h3>Budget tracking format<\/h3>\n<p>The Foundation recommends using its <a href=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/Example_budget_tracking_EN.xlsx\">budget tracking tool<\/a>. Using the same format as the financial package submitted with your funding application makes it easier to track budgeted income and expenses.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                                            <h4 class=\"font-semibold\">\n                            A few details:\n                        <\/h4>\n                    \n                                            <ul>\n<li>Budget tracking is done for monetary contributions only.<\/li>\n<li>Financial reports must cover the entire term of the agreement. If the agreement is extended, they must cover the period up to the new end date.<\/li>\n<li>The organization must <a href=\"https:\/\/www.quebec.ca\/en\/finance-income-and-other-taxes\/conseils-de-consommation\/purchase-of-goods-and-services\/retention-period\" target=\"_blank\" rel=\"noopener\">keep all documents<\/a> relating to the agreement for six years after the last applicable tax year. <a href=\"#fiduciaries-type\">For the second type of fiduciary<\/a>, certain contributions are part of the initiative and are allocated directly to the beneficiaries. They do not go through the fiduciary. As such, these contributions are not subject to budget tracking.<\/li>\n<\/ul>\n\n                    \n                    \n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                    <\/div>\n        <\/div>\n      <\/section>\n\n     \n      \n      \n      <section>\n        <div class=\"container\">\n          <div class=\"padd --bottom\">\n            \n                                                           <section class=\"bg-white\">\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"bg-peach rounded-3xl px-7 sm:px-12 py-10 sm:py-16\">\n                                                                        <h2 class=\"h1 section-title \">\n                                Topics related to laws and regulations governing NPOs and charities\n                            <\/h2>\n                                            \n                                            <p>In this section, we\u2019ll answer questions not directly related to our funding. For example:<\/p>\n<ul>\n<li aria-level=\"1\">Do we have to incorporate as an NPO?<\/li>\n<li aria-level=\"1\">Should our organization become a registered charity?<\/li>\n<li aria-level=\"1\">What tax refunds are available to our organization?<\/li>\n<li aria-level=\"1\">How can the organization ensure good cash management?<\/li>\n<\/ul>\n<p>It should be noted that this document addresses some of the most common situations encountered and does not present all tax requirements in detail. Please consult your advisors for specific accounting or legal advice.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>1. NPOs<\/h2>\n<h4>Do we have to incorporate?<\/h4>\n<p>Incorporating an NPO allows you to create a legal structure that\u2019s distinct from its founder and considered a legal entity in its own right. An NPO must be \u201coperated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except profit<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/about-registered-charities\/what-difference-between-a-registered-charity-a-non-profit-organization.html\" target=\"_blank\" rel=\"noopener\"><sup>1<\/sup><\/a>.\u201d <a href=\"https:\/\/coco-net.org\/wp-content\/uploads\/2015\/01\/incorporation-new-info-sheet-May-2018-draft.pdf\" target=\"_blank\" rel=\"noopener\">You can incorporate your organization with the federal or provincial government<\/a>.<\/p>\n<p>Please note that incorporation <strong>is not an eligibility requirement for our support<\/strong>. However, the chosen partner or fiduciary must have a legal existence at the time the agreement is signed in order to take responsibility for the legal commitments that will be incumbent upon them.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_avantages.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Advantages\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>Incorporating your organization gives you access to certain <strong>tax advantages<\/strong> (NPOs are usually exempt from income tax and can claim partial reimbursement of <a href=\"#sales-taxes\">GST and QST<\/a>\u00a0paid on eligible purchases \u2014 but only if the organization receives significant government funding).<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>Limits your financial risk, as the organization has a <strong>separate legal existence<\/strong> from its members. An incorporated NPO can sign agreements and open its own bank accounts. A legal entity can hold assets in its own name. If members change, ownership of the property remains in the name of the incorporated NPO.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>Better <strong>funding capacity<\/strong>, as some funders will limit access to NPOs.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_desavantages.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Disadvantages\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>Unlike registered charities, NPOs <strong>cannot issue official tax receipts<\/strong>.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>Must comply with <strong>tax requirements<\/strong> (form T1044) and <strong>legal obligations<\/strong> under provincial or federal law, such as holding an annual general meeting at which members elect board members and approve the financial statements.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>NPOs can engage in income- or profit-generating activities. However, the organization\u2019s profits must be held in trust and <strong>used only for the purposes and objectives stated<\/strong> in its bylaws. Certain constraints are imposed on the types of activities in which organizations can participate. In addition, they must seek ministerial authorization to amend certain bylaws.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <p>Before setting up an NPO, it\u2019s important to consider whether incorporation is right for you. Here\u2019s a <a href=\"https:\/\/coco-net.org\/portfolio-item\/key-questions-to-think-about-before-incorporating-a-non-profit-organization\/\" target=\"_blank\" rel=\"noopener\">list of questions<\/a> to consider before you make a decision, courtesy of COCo (the Centre for Community Organizations). Some groups prefer to operate on an informal, voluntary basis, with their own internal rules and policies, or to form an association or cooperative. Others join forces with an existing organization to avoid having to set up and maintain the structure of a new one. You need to consider the pros and cons, consider your group\u2019s objectives and make a decision accordingly.<\/p>\n<p>For groups of individuals or organizations wishing to launch a new organization, a <a href=\"https:\/\/cdn.ca.yapla.com\/company\/CPYD72ng0ZrhWhdnPNk0uHO5\/asset\/files\/2022_AM_Debuter_compta_nouvelle_org.pdf\" target=\"_blank\" rel=\"noopener\">checklist <\/a>(available in French only) created by T\u00e9lescope is available to remind you of the important steps in the process.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>2. Charities<\/h2>\n<h4>Should our organization become a registered charity?<\/h4>\n<p>As with incorporation, charitable status is <strong>not an eligibility requirement for our funding<\/strong>. We believe that by developing partnerships with non-qualified donees (organizations without charity status), we expand the scope of our support by reaching groups from marginalized and isolated communities, thus ensuring greater equity among the organizations we support.<\/p>\n<p>In addition, the 2022 federal budget introduced a <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/charities-making-grants-non-qualified-donees.html\" target=\"_blank\" rel=\"noopener\">new partnership framework<\/a> (<a href=\"https:\/\/www.mcconnellfoundation.ca\/report\/a-toolkit-for-working-with-non-qualified-donees\/\" target=\"_blank\" rel=\"noopener\">A toolkit for working with non-qualified donees<\/a>) in the charitable sector called \u201cqualifying disbursements.\u201d This new framework allows registered charities to make qualifying contributions to both qualified donees and non-qualified donees (NQDs) under certain conditions in order to improve the equity and distribution of charitable assets in our communities. Although our support is not contingent on your organization holding charitable status, registered charities have certain advantages and disadvantages to consider.<\/p>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_avantages.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Advantages\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>The organization can issue official donation receipts for income tax purposes, which can be used to reduce the tax burden of the individuals and companies receiving them.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>It is exempt from federal and provincial income tax.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>It may receive donations from other registered charities.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>It can claim a partial refund of the GST and QST paid on eligible purchases, and many goods and services are exempt from <a href=\"#sales-taxes\">GST and QST<\/a>.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <p>The organization\u2019s credibility is enhanced by the fact that registered charities must comply with certain rules, particularly in financial matters, which can help reassure the public that the organization is indeed using its resources for charitable purposes.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                                                    <img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/icon_desavantages.svg\" class=\"w-[36px]\" alt=\"\" loading=\"lazy\" srcset=\"\" \/>\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                Disadvantages\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>The organization must be established and operated exclusively <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/apply-become-registered-charity\/establishing\/charitable-purposes.html\" target=\"_blank\" rel=\"noopener\">for charitable purposes<\/a>, and must devote all its resources (funds, personnel, and property) to charitable activities.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>It must complete the registration process with the Canada Revenue Agency (CRA).<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>It must keep adequate accounting records and make them available to the CRA for review upon request.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                \n                                                                    <p>It must comply with tax and regulatory requirements, such as meeting the disbursement quota and filing the annual information return (form T3010) within six months of its fiscal year-end. Failure to comply with these requirements may result in penalties or in the revocation of the organization\u2019s charitable status.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                    \n                                            <p>The CRA has created an <a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/apply-become-registered-charity\/deciding\/should-apply-registration\/registration-decision.html&amp;sa=D&amp;source=docs&amp;ust=1770056709720977&amp;usg=AOvVaw0GYtVuHr0YDcwM7bfqhICm\" target=\"_blank\" rel=\"noopener\">interactive tool<\/a> to help you determine if charitable registration is right for you.<\/p>\n<div id=\"sales-taxes\"><\/div>\n\n                    \n                    \n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section class=\"bg-white\">\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <h2>\n                        3. Taxes\n                    <\/h2>\n                \n                                    <p>Did you know that the tax refunds your organization is entitled to vary according to several criteria? Answer the questions in this short questionnaire to find out.<\/p>\n\n                \n                <button class=\"quiz-start group flex flex-row items-center gap-3 bg-purple px-6 py-4 text-white rounded-full hover:bg-purple-dark cursor-pointer duration-300 mt-7\">\n                    <span class=\"font-semibold\">\n                        Take the quiz                    <\/span>\n\n                    <svg\n    width=\"16\"\n    height=\"16\"\n    viewBox=\"0 0 16 16\"\n    xmlns=\"http:\/\/www.w3.org\/2000\/svg\"\n    class=\"fill-white\"\n>\n    <path d=\"M15.768 8.53515C16.0773 8.2413 16.0773 7.76613 15.768 7.4754L10.239 2.22039C9.92965 1.92654 9.42941 1.92654 9.12334 2.22039C8.81727 2.51425 8.81398 2.98942 9.12334 3.28015L13.303 7.25032H1.78985C1.35214 7.25032 1 7.58481 1 8.00059C1 8.41636 1.35214 8.75085 1.78985 8.75085H13.303L9.12334 12.721C8.81398 13.0149 8.81398 13.4901 9.12334 13.7808C9.4327 14.0715 9.93294 14.0746 10.239 13.7808L15.768 8.53515Z\" \/>\n<\/svg>\n                <\/button>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <div class=\"flex items-center gap-3\">\n                        \n                                                    <h3 class=\"text-2xl lg:text-4xl font-semibold !m-0\">\n                                A few definitions and examples:\n                            <\/h3>\n                                            <\/div>\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Examples of NPO income subject to taxes: \n                                    <\/h4>\n                                \n                                                                    <p>Registration fees for conferences and symposia, training courses, meals sold by a restaurant, goods sold at a price higher than their direct cost.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Examples of goods and services acquired by an NPO to generate taxable income that could qualify for input tax credits (ITCs) and input tax refunds (ITRs): \n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"1\">Goods purchased by the NPO intended for sale<\/li>\n<li aria-level=\"1\">Goods purchased to manufacture other goods intended for sale<\/li>\n<li aria-level=\"1\">Fixed assets used primarily for the NPO\u2019s commercial activities<\/li>\n<li aria-level=\"1\">Stationery, advertising services, telephone services, photocopier rental<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        ITC and ITR:\n                                    <\/h4>\n                                \n                                                                    <p>In the GST system, these are input tax credits, and in the QST system, they are input tax refunds.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        General operating expenses:\n                                    <\/h4>\n                                \n                                                                    <p>Costs and expenses incurred in the day-to-day operation of an NPO, i.e., expenses related to the NPO\u2019s management, administration, or support functions. General operating expenses include office and equipment rentals and the purchase of office supplies such as stationery.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Eligible NPOs:\n                                    <\/h4>\n                                \n                                                                    <p>NPOs with at least 40% of the current year\u2019s income from <a href=\"https:\/\/www.revenuquebec.ca\/en\/businesses\/consumption-taxes\/gsthst-and-qst\/special-cases-gsthst-and-qst\/public-service-bodies-gsthst-and-qst\/gst-and-qst-rebates-for-public-service-bodies\/qualifying-non-profit-organizations\/\" target=\"_blank\" rel=\"noopener\">public funding<\/a>. If these revenues are less than 40% and this is not the NPO\u2019s first fiscal year, at least 40% of the income from the two fiscal years preceding the current fiscal year (or, if this is the NPO\u2019s second fiscal year, the revenues from the previous fiscal year) must come from public funding.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Small supplier: \n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"1\">An NPO or registered charity is considered a small supplier if its total taxable sales do not exceed $50,000 in any single calendar quarter and in the last four consecutive calendar quarters. Total taxable sales include sales made worldwide by the NPO and those made by its associates during a given calendar quarter or in the last four consecutive calendar quarters. It does not include revenues from the sale of financial services, sales of capital property (e.g., a building or car), or goodwill from the sale of a business.<\/li>\n<li aria-level=\"1\">A registered charity may also be considered a small supplier if it meets the gross revenue criterion of $250K or less, under certain conditions.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-gray-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        A few details:\n                                    <\/h4>\n                                \n                                                                    <ul>\n<li aria-level=\"1\">Records relating to taxes, source deductions, and tax returns <strong>must be kept for six years from the end of the tax year in question<\/strong>. <a href=\"https:\/\/www.quebec.ca\/en\/finance-income-and-other-taxes\/conseils-de-consommation\/purchase-of-goods-and-services\/retention-period\" target=\"_blank\" rel=\"noopener\">A few exceptions apply<\/a>.<\/li>\n<li aria-level=\"1\">To claim tax refunds on your purchases, it\u2019s important that supplier <strong>invoices<\/strong> are <strong>made out in your organization\u2019s name<\/strong>.<\/li>\n<li aria-level=\"1\">The non-refundable portion of taxes can be included in the financial package of a funding application.<\/li>\n<li aria-level=\"1\">This document is specifically intended for NPOs and registered charities based in Quebec who do not legally qualify under another title (e.g., hospital administration, school administration, university, public college, municipality, specific public service organization, etc.). In these cases, other reimbursement factors may apply.<\/li>\n<\/ul>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>4. Cash flow tracking<\/h2>\n<p>Monitoring cash flow<span class='tooltipsall tooltip_post_id_custom_b62b61ff8a4ad8ec46015669efdd9a65 classtoolTipsCustomShortCode' style='border-bottom:2px dotted #888;'>\u24d8<\/span><script type=\"text\/javascript\">jQuery(\"document\").ready(function(){ toolTips('.tooltip_post_id_custom_b62b61ff8a4ad8ec46015669efdd9a65','Cash on hand, bank accounts, and other assets available to meet short\\-term obligations\\.'); });<\/script> is essential to meet financial deadlines without disrupting day-to-day operations and anticipate financing needs, thus ensuring the organization\u2019s long-term financial health. As grants and funds are rarely deposited on the exact dates as planned, this aspect of management is vital for NPOs. By actively tracking cash flow, you can prevent overdrafts and late payment charges. This involves recording cash deposits and withdrawals (cash inflows and outflows) in a spreadsheet.<\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"#tools\">Here\u2019s an example of a tracking tool<\/a><\/li>\n<li aria-level=\"1\">You\u2019ll get the most out of the tool by keeping the data up to date, so it\u2019s important to track transactions weekly or monthly.<\/li>\n<\/ul>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                    <\/div>\n        <\/div>\n      <\/section>\n\n     \n      \n      \n      <section>\n        <div class=\"container\">\n          <div class=\"padd --bottom\">\n            \n                                                           <section class=\"bg-white\">\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                <div class=\"bg-peach rounded-3xl px-7 sm:px-12 py-10 sm:py-16\">\n                                                                        <h2 class=\"h1 section-title \">\n                                Toolkit\n                            <\/h2>\n                                            \n                                            <div id=\"tools\"><\/div>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                                    <h2>\n                        1. Tools\n                    <\/h2>\n                \n                                    <div class=\"flex flex-col items-start gap-3\">\n                                                    <a\n                                href=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/Example_cash_flow_monitoring_EN.xlsx\"\n                                target=\"\"\n                                title=\"Cash flow monitoring\"\n                                rel=\"noopener\"\n                                class=\"group flex flex-row items-center gap-3 bg-gray-light px-6 py-4 text-purple-dark border border-gray-light hover:border-blue rounded-full hover:bg-white hover:text-blue duration-300\"\n                            >\n                                <svg width=\"16\" height=\"17\" viewBox=\"0 0 16 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"fill-purple-dark group-hover:fill-blue duration-300\">\n<path d=\"M15.2861 13C15.681 13.0002 16 13.2984 16 13.667V15C16 16.1041 15.0403 16.9999 13.8574 17H2.14258C0.95967 16.9999 0 16.1041 0 15V13.667C0 13.2984 0.318971 13.0002 0.713867 13C1.10896 13 1.42871 13.2982 1.42871 13.667V15C1.42871 15.3687 1.74762 15.6669 2.14258 15.667H13.8574C14.2524 15.6669 14.5713 15.3687 14.5713 15V13.667C14.5713 13.2982 14.891 13 15.2861 13ZM7.99902 0C8.4148 1.81741e-08 8.75 0.352329 8.75 0.790039V10.3027L12.7197 6.12305C13.0104 5.81388 13.4854 5.81731 13.7793 6.12305C14.0732 6.42912 14.0732 6.9299 13.7793 7.23926L8.52441 12.7676C8.23368 13.0769 7.7587 13.0769 7.46484 12.7676L2.21875 7.23926C1.92502 6.93321 1.92813 6.43238 2.21875 6.12305C2.50948 5.81369 2.98544 5.81369 3.2793 6.12305L7.24902 10.3027V0.790039C7.24902 0.352466 7.58343 0.000220677 7.99902 0Z\" \/>\n<\/svg>\n                                <span class=\"font-semibold\">Cash flow monitoring<\/span>\n                            <\/a>\n                                                    <a\n                                href=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/Example_budget_tracking_EN.xlsx\"\n                                target=\"\"\n                                title=\"Budget tracking\"\n                                rel=\"noopener\"\n                                class=\"group flex flex-row items-center gap-3 bg-gray-light px-6 py-4 text-purple-dark border border-gray-light hover:border-blue rounded-full hover:bg-white hover:text-blue duration-300\"\n                            >\n                                <svg width=\"16\" height=\"17\" viewBox=\"0 0 16 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"fill-purple-dark group-hover:fill-blue duration-300\">\n<path d=\"M15.2861 13C15.681 13.0002 16 13.2984 16 13.667V15C16 16.1041 15.0403 16.9999 13.8574 17H2.14258C0.95967 16.9999 0 16.1041 0 15V13.667C0 13.2984 0.318971 13.0002 0.713867 13C1.10896 13 1.42871 13.2982 1.42871 13.667V15C1.42871 15.3687 1.74762 15.6669 2.14258 15.667H13.8574C14.2524 15.6669 14.5713 15.3687 14.5713 15V13.667C14.5713 13.2982 14.891 13 15.2861 13ZM7.99902 0C8.4148 1.81741e-08 8.75 0.352329 8.75 0.790039V10.3027L12.7197 6.12305C13.0104 5.81388 13.4854 5.81731 13.7793 6.12305C14.0732 6.42912 14.0732 6.9299 13.7793 7.23926L8.52441 12.7676C8.23368 13.0769 7.7587 13.0769 7.46484 12.7676L2.21875 7.23926C1.92502 6.93321 1.92813 6.43238 2.21875 6.12305C2.50948 5.81369 2.98544 5.81369 3.2793 6.12305L7.24902 10.3027V0.790039C7.24902 0.352466 7.58343 0.000220677 7.99902 0Z\" \/>\n<\/svg>\n                                <span class=\"font-semibold\">Budget tracking<\/span>\n                            <\/a>\n                                                    <a\n                                href=\"https:\/\/guide-exigences-fiscales-et-legales.fondationchagnon.org\/wp-content\/uploads\/2026\/01\/Example_separate_accounting_EN.xlsx\"\n                                target=\"\"\n                                title=\"Separate accounting\"\n                                rel=\"noopener\"\n                                class=\"group flex flex-row items-center gap-3 bg-gray-light px-6 py-4 text-purple-dark border border-gray-light hover:border-blue rounded-full hover:bg-white hover:text-blue duration-300\"\n                            >\n                                <svg width=\"16\" height=\"17\" viewBox=\"0 0 16 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"fill-purple-dark group-hover:fill-blue duration-300\">\n<path d=\"M15.2861 13C15.681 13.0002 16 13.2984 16 13.667V15C16 16.1041 15.0403 16.9999 13.8574 17H2.14258C0.95967 16.9999 0 16.1041 0 15V13.667C0 13.2984 0.318971 13.0002 0.713867 13C1.10896 13 1.42871 13.2982 1.42871 13.667V15C1.42871 15.3687 1.74762 15.6669 2.14258 15.667H13.8574C14.2524 15.6669 14.5713 15.3687 14.5713 15V13.667C14.5713 13.2982 14.891 13 15.2861 13ZM7.99902 0C8.4148 1.81741e-08 8.75 0.352329 8.75 0.790039V10.3027L12.7197 6.12305C13.0104 5.81388 13.4854 5.81731 13.7793 6.12305C14.0732 6.42912 14.0732 6.9299 13.7793 7.23926L8.52441 12.7676C8.23368 13.0769 7.7587 13.0769 7.46484 12.7676L2.21875 7.23926C1.92502 6.93321 1.92813 6.43238 2.21875 6.12305C2.50948 5.81369 2.98544 5.81369 3.2793 6.12305L7.24902 10.3027V0.790039C7.24902 0.352466 7.58343 0.000220677 7.99902 0Z\" \/>\n<\/svg>\n                                <span class=\"font-semibold\">Separate accounting<\/span>\n                            <\/a>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>2. Resources<\/h2>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-purple-extralight\">\n                                \n                                                                    <h3>Additional links:<\/h3>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/about-registered-charities\/what-difference-between-a-registered-charity-a-non-profit-organization.html\" target=\"_blank\" rel=\"noopener\">Differences between a registered charity and a non-profit organization<\/a><\/p>\n<p><a href=\"https:\/\/www.quebec.ca\/en\/finance-income-and-other-taxes\/conseils-de-consommation\/purchase-of-goods-and-services\/retention-period\" target=\"_blank\" rel=\"noopener\">Document retention period<\/a><\/p>\n<p><a href=\"https:\/\/educaloi.qc.ca\/en\/capsules\/introduction-to-registered-charities\/\" target=\"_blank\" rel=\"noopener\">Introduction to registered charities<\/a><\/p>\n<p><a href=\"https:\/\/ised-isde.canada.ca\/site\/corporations-canada\/en\/not-profit-corporations\/financial-statements-and-review\" target=\"_blank\" rel=\"noopener\">Canada Not-for-profit Corporations Act \u2013 Financial statements and review<\/a><\/p>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/policies-guidance\/charities-making-grants-non-qualified-donees.html\" target=\"_blank\" rel=\"noopener\">Registered charities making grants to non-qualified donees<\/a><\/p>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/rc4034.html\" target=\"_blank\" rel=\"noopener\">GST\/HST for public service bodies<\/a><\/p>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/rc4081.html\" target=\"_blank\" rel=\"noopener\">GST\/HST for non-profit organizations<\/a><\/p>\n<p><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/rc4082.html\" target=\"_blank\" rel=\"noopener\">GST\/HST for registered charities<\/a><\/p>\n<p><a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/in-229-v\/\" target=\"_blank\" rel=\"noopener\">QST and GST\/HST for non-profit organizations<\/a><\/p>\n<p><a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/in-228-v\/\" target=\"_blank\" rel=\"noopener\">QST and GST\/HST for registered charities<\/a><\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd --top\">\n            <div class=\"wrap\">\n                <div class=\"pt-4\">\n                                            <h2>3. Definitions<\/h2>\n\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                               <section>\n    <div class=\"container\">\n        <div class=\"padd\">\n            <div class=\"wrap\">\n                \n                                    <div class=\"flex flex-col gap-3 mt-6\">\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Initiative \n                                    <\/h4>\n                                \n                                                                    <p>The Foundation funds approaches and initiatives that have a broad and lasting impact, not stand-alone projects.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Cash and cash equivalents\n                                    <\/h4>\n                                \n                                                                    <div id=\"cashflow\">Cash on hand, bank accounts, and other assets available to meet short-term obligations.<\/div>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Registered charity\n                                    <\/h4>\n                                \n                                                                    <p>Registered charity or registered Canadian amateur athletic association, within the meaning of the <i>Income Tax Act<\/i> and the <i>Taxation Act<\/i>. Note that, for matters related to GST and QST, a charity that is also a school administration, public college, university, hospital administration, or local government with municipal status is not considered a charity, but rather a public institution.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                                    \n                            <div class=\"rounded-3xl p-6 sm:p-10 py-10 bg-peach-light\">\n                                                                    <h4 class=\"font-semibold\">\n                                        Non-profit organization (NPO)\n                                    <\/h4>\n                                \n                                                                    <p>An entity established and operated exclusively for non-profit purposes and whose revenues are not payable to, or available for the personal benefit of its owners, members, or shareholders. However, revenues may be paid to a member who is an association and whose primary objective is the promotion of amateur sport in Canada. An individual, estate, trust, charity, public institution, municipality, or government cannot be considered an NPO.<\/p>\n\n                                \n                                \n                                                            <\/div>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n                                    <\/div>\n        <\/div>\n      <\/section>\n\n      <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"guide-page.blade.php","meta":{"_acf_changed":true,"inline_featured_image":false,"footnotes":""},"class_list":["post-211","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Guide - Fondation Chagnon<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guide - 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