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The Income Tax Act does not define "charity" and Canada uses a common law definition, namely purposes that fall within the four "heads" of charity: the relief of poverty, the advancement of education, the advancement of religion, [3] or other purposes that benefit the community in a way the courts have said are charitable.
Canada's federal political parties receive the most significant portion of public funding at election times that is based on what they have spent through electoral expense reimbursements. [1] Between elections, until 2015, Canada's federal political parties have as their two primary sources of funding: [1] [2]
The United Way Movement in Canada is a federated network of local United Way offices serving more than 5,000 communities across Canada, each registered as its own nonprofit organization and governed by an independent volunteer-led local Board of Directors. Each United Way works locally to raise funds and invest in improving lives in its community.
Benevity is a Calgary-based company that provides charitable donation-management, volunteer-management and grant-management platforms. Benevity is one of Western Canada 's largest startups . [ 2 ] Its customers include Nike , Coca-Cola , Microsoft , Google , and Apple , [ 4 ] and about 250 of the Fortune 1000 as of 2017 [update] .
The government of Canada subdivides advocacy groups into "accident prevention associations, advocacy groups, animal rights organizations, antipoverty advocacy organizations, associations for retired persons, advocacy civil liberties groups, community action advocacy groups, conservation advocacy groups, drug abuse prevention advocacy organizations, environmental advocacy groups, humane society ...
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Political revenue may be collected from small donors or individual citizens ("grassroots fundraising"), who make small contributions or pay party membership dues; wealthy individuals; organizations including businesses, interest groups, professional organizations and trade unions; assessments of officeholders (called the "party tax"); government subsidies; or generally illegal activities ...
The rules governing the funding of parties are designed to ensure reliance on personal contributions. Personal donations to federal parties and campaigns benefit from tax credits, although the amount of tax relief depends on the amount given. Also only people paying income taxes receive any benefit from this.