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Policy Forum: Charities and Political Activities (A Tempest in a Teapot?)

Author

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  • Rose Anne Devlin

    (Department of Economics, University of Ottawa)

Abstract

Donations to charities are accorded favourable tax treatment because charities provide goods and services that have public benefits. Charities must devote substantially all of their resources to charitable causes. The minister of national revenue has just completed consultations on clarifying the rules regarding charities' engagement in political activities. In this article, information available from the Registered Charity Information Return (T3010) for each charity for the years 2000 to 2013 is used to describe the landscape of charities engaged in political activities. Fewer charities engaged in these activities at the end of this period than engaged in them earlier on. Relatively few charities engaged in these activities at all--only about 0.50 percent in recent years. One might ask whether it was even worthwhile for the inister of national revenue to have consultations on this topic: Is this issue a tempest in a teapot?

Suggested Citation

  • Rose Anne Devlin, 2017. "Policy Forum: Charities and Political Activities (A Tempest in a Teapot?)," Canadian Tax Journal, Canadian Tax Foundation, vol. 65(2), pages 367-378.
    • Handle: RePEc:ctf:journl:v:65:y:2017:i:2:p:367-378
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    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2017CTJ2.aspx
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    Cited by:

    1. Dajung Jun, 2019. "The Effects of the Dependent Health Insurance Coverage Mandates on Fathers’ Job Mobility and Compensation," Melbourne Institute Working Paper Series wp2019n09, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    2. Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The Effect of Tax Price on Donations: Evidence from Canada," National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.

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