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Charitable organizations in Canada are regulated under the Canadian ''Income Tax Act'' through the Charities Directorate of the Canada Revenue Agency. There are more than 85,600 registered charities in Canada. TGDP of Canada. Registered charities are registered under the ''Income Tax Act''〔For an updated version of the Income Tax Act see http://laws.justice.gc.ca/eng/I-3.3/index.html〕 as either a "charitable organization", "public foundation" or "private foundation". Although these distinctions were more important in the past, there are now few practical differences between the three types of registered charities. ==Definition of charity in Canada== The Income Tax Act does not define "charity" and Canada uses a common law definition, namely purposes that fall within the four "heads" of charity: the relief of poverty, the advancement of education, the advancement of religion,〔See Advancing Religion as a Head of Charity: What Are the Boundaries? by Terrance S. Carter The Philanthropist, Vol 20, No 4 (2007)http://www.thephilanthropist.ca/index.php/phil/article/view/20〕 or other purposes that benefit the community in a way the courts have said are charitable. This definition comes from the English case ''Commissioners for Special Purposes of Income Tax v. Pemsel'' commonly referred to as ''Pemsel''. The organization's purposes must be exclusively and legally charitable. Therefore all the purposes of the charity must be charitable, not just most purposes. In addition the organization must be established and resident in Canada. Furthermore, there is a public benefit test: the charity must benefit the public or a sufficient segment of the public to be a registered charity in Canada.〔See ''Guidelines for Registering a Charity: Meeting the Public Benefit Test''()〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Charitable organizations (Canada)」の詳細全文を読む スポンサード リンク
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