24 Apr
2020
24 Apr
'20
8:24 p.m.
On Fri, 24 Apr 2020 14:15:19 -0500
Michael <mb_trinity_desktop(a)inet-design.com> wrote:
https://www.irs.gov/irb/2020-01_IRB#idm139960914697360
Application for recognition of exemption under § 501(c)(3): $275 or $600
(4) Canadian registered charities None
Note: In accordance with the income tax treaty between the United States and
Canada, Canadian registered charities are automatically recognized as exempt
under § 501(c)(3) without filing an application for exemption. For details,
see Notice 99-47, 1999-2 C.B. 391. Therefore, no user fee is required when a
Canadian registered charity submits all or part of a Form 1023 to be listed
in Tax Exempt Organization Search database for organizations eligible to
receive tax-deductible charitable contributions (Pub. 78 data), or for a
determination on its private foundation status.
Which lead me here:
https://www.canada.ca/en/revenue-agency/services/charities-giving/charities…
1. Is there a fee to become registered?
No.
We have any Canadians on the list? That can track down what paperwork is
required?
Seems like a way to slip in the back door to get an IRS EIN to be eligible for
Amazon Smile (and the like). Especially if it really is
basically ‘costless.’
The IRS exempts Canadian charities because they pay taxes here in Canada as
required (and Canadian taxes are usually higher).
Requirements for registering as a not-for-profit appear to differ by province.
Information for Ontario (which is where I am) can be found here:
https://www.attorneygeneral.jus.gov.on.ca/english/family/pgt/nfpinc/Not_for…
We don't fall neatly into any of their sample categories, so we might require
lawyer time for documents. There are specific record-keeping requirements,
we'd need a head office address in Ontario, we might or might not have to
file yearly tax returns. I'm not willing (sorry!) to use my home address as the
head office address, or be responsible for the paperwork, so it would be
necessary to find someone else. Fees would be either $155 or $305
(Canadian dollars, roughly $0.75 US) for Letters Patent.
By my understanding, we would qualify as a not-for-profit, but not a charity,
under the rules set out. Note that I have only skimmed the document.
It may be worth checking the rules for other provinces (especially Québec,
which never does things in quite the same way as everyone else).
E. Liddell
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