•A
charity that participates in political activities must complete
Schedule 7 and:
–describe its political activities, including gifts made to
qualified donees intended for political activities
–explain
how these political activities relate to its charitable
purpose
–disclose
how it has conducted its political activities
–disclose
the political activity that the funds indicated on line 5032 were
intended to support and the amount received from each country
outside Canada
•Additionally,
CRA has developed a number of pages on its website explaining key
aspects of its Policy Statement CPS-022, Political Activities
to help charities comply with its political activities requirements