Legal Issues and Reporting: Reporting Requirements
As Canadian charities, Unitarian Universalist congregations are required to report regularly on specific matters. In addition to Canada Revenue Agency requirements, check your provincial authorities for reporting requirements.
Canada Revenue Agency reporting and record-keeping requirements:
- Checklist for charities includes a list of responsibilities required for operating a charity (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/checklists-charities.html)
- T3010 charity return: this is the paperwork your congregation has to file annually no later than six months after the end of your fiscal period (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/t3010-charity-return-overview.html)
- Gifting and receipting: ensure your congregation is tracking and receipting charitable donations according to CRA guidelines (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/gifting-receipting.html)
- Books and records: stay on track with information about keeping required books and records (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/books-records.html)
- Legal status checklist: is your congregation doing all that is required to maintain your standing as a registered Canadian charity. Check the checklist (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/checklists-charities/maintaining-charitys-status-a-legal-entity.html)
Canada Revenue Agency has developed a series of videos on a variety of topics for charities. Check back often – the CRA video library continues to expand (https://www.canada.ca/en/revenue-agency/news/cra-multimedia-library/charities-video-gallery.html)
The CRA toolbox for directors, officers and volunteers offers key resources for maintaining a registered charity. (https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/toolbox-directors-officers-volunteers.html