b)Conducting
Own Activities
•Activities must be directly under the charity’s direction, control and supervision and for which it can account for any funds expended = “own activities” test
•CRA recognizes two ways to meet this test
–A charity sending its own staff and volunteers on the ground to conduct the activities
–Through third parties - “intermediaries”
–Third party intermediaries do not have to be QDs, can be non-QDs, for-profits, international NGOs
•