Confusion and questions exist about the Canadian Unitarian Council (CUC) and the Canadian Unitarians for Social Justice (CUSJ), not just in public but among Canadian Unitarians. This article, written in consultation with CUSJ, aims to provide some answers and clarity about the relationship between CUC and CUSJ, and offers suggestions about how congregations and UUs can relate to CUSJ, and conform with the guidelines of the Income Tax Act and Canada Revenue Agency that govern all Canadian charities.
MYTH: The CUC and CUSJ are the same organization / CUC runs CUSJ.
FACT: The CUC and CUSJ are completely separate organizations.
Each has its own governance process, board of directors, financial systems, activities and resources. The CUC is not responsible for CUSJ and vice versa. Membership in the CUC is made up of congregations – there are no individual members (it is an association of congregations), while CUSJ welcomes groups and individuals. What the two organizations have in common is a belief in Unitarian-Universalist (UU) principles, and a passion for social justice.
MYTH: The CUC can issue tax receipts for donations made to CUSJ. 
FACT: The CUC is a registered Canadian charity, and as such is governed by the rules of the Income Tax Act and Canada Revenue Agency (CRA) for charities.
CUSJ is not a charity. No charity can issue tax receipts on behalf of, or to, any organization that is not a charity; CRA guidelines specify that tax receipts can only be issued by charities to other registered Canadian charities (qualified donees). Donations made to organizations that are not charities (non-qualified donees), but which might be non-profits, do not qualify for tax receipts. Congregations should re-examine their practices of issuing tax receipts, and ensure that their practices are in line with CRA guidelines. Continue reading