•CED may be charitable if it
improves socio-economic conditions for the public benefit in
deprived areas
•The prohibition on private
benefits that are more than incidental is relaxed for a CED in
deprived areas. For example, a charity could provide job
training for a specific employer to keep it from closing its
factory
•“Deprived areas” have rates at
least1.5% higher than the national average in one of the
following:
–Unemployment (for at least 2
consecutive years)
–Crime, including family
violence
–Health problems, e.g. mental
health and addiction
–Children and youth taken into
care or dropping out of school
•