Technical Interpretations on Non-Profit
Organizations (NPOs)
•To qualify as an NPO, an
organization must meet all 4 criteria under paragraph 149(1)(l) of
the Income Tax Act throughout any taxation year
1.Not be a charity
2.Be
organized exclusively for social welfare, civic improvement, pleasure, recreation or any other purpose except profit
3.Be
operated exclusively for social welfare, civic improvement, pleasure, recreation or any other purpose except profit
4.Not
distribute or otherwise make available for the personal benefit of a member any of its income
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