•An organization can demonstrate
structure and focus through:
–the activity’s form (e.g.
structured discussions);
–the communications between
qualified individuals and youth; and
–roles and responsibilities of
youth in activities (e.g. allowing youth to participate in
supervisory roles)
•The Guidance outlines various
examples of charitable purposes and activities relating
specifically to youth:
–Purposes with a “teaching or
learning component”
–Social or recreational
activities that further a charitable purpose
–Sports activities designed to
address youth problems, provided that there is a causal link between
the activity and the charitable benefit