Introducing The Forms
Introducing the forms
The forms covered in this section are the ones most small and rural charities submit to CRA:
Form T3010-1 Registered Charity Information Return
This is the main form in the information return. It includes information about your charity’s programs, fundraising activities, political activities, activities outside Canada, and financial information.
Form T1235(09) Directors/Trustees and Like Officials Worksheet
This form includes name, address, and birth date information for members of your board of directors or board of trustees, or other individuals who fill a leadership role in your charity.
Form T1236(10) Donees Worksheet/Amounts Provided to Other Organizations
This form includes information about the gifts your charity gave to registered charities and other qualified donees.
This section briefly outlines the key changes that CRA made to the current versions of the forms. Most of these changes stem from changes announced in the March 4, 2010 federal budget. For more information see Charities: Disbursement Quota Reform on the CRA website www.cra-arc.gc.ca/gncy/bdgt/2010/chrt-eng.html#q4
Links to information on this page
Key changes to Form T3010Key changes to Form T1235
Key changes to Form T1236
Key changes to Form T3010-1
These changes are explained in greater detail in Completing Form T3010-1, Interactive Form T3010-1, and the Charity Filing Guide Glossary.
New name: the Form is called T3010-1, not T3010B
Effective dates:| Fiscal year-end dates | Use this form |
|---|---|
| On or after March 4, 2010 | T3010-1 |
| From January 1, 2009 to March 3, 2010 | T3010B |
| March 23, 2004 to December 31, 2008 | T3010A |
If you need to file a return for a fiscal period ending on or before March 3, 2010, contact CRA.
Changes to the form
New Lines
- Section D, Revenue, Line 4505 Total amount of 10 year gifts received
- Schedule 6, Assets, Line 4180 10 year gifts
- Schedule 6, Revenue, Line 4505 Total amount of 10 year gifts received
Deleted Lines
Section D: Financial Information
- d) The charity has spent or transferred enduring property during this fiscal period.
- Line 5640 Total eligible amount of tax-receipted enduring property
- Line 4520 Total specified gifts from other registered charities
- Line 4525 Total enduring property from other registered charities
- Line 5060 Total amount of enduring property transferred to qualified donees (excluding specified gifts of enduring property)
- Line 5070 Total amount of specified gifts made to qualified donees (including specified gifts of enduring property)
- Line 5520 Enter the amount deemed to be a tax-receipted gift for the fiscal period.
- Line 5710 From the amount reported at line 4950, what is the fair market value of all enduring property spent during the fiscal period?
- Line 5720 Enter the capital gains from the disposition of enduring property in the fiscal period.
- Line 5730 Is the charity claiming an amount that is less than the maximum capital gains reduction?
- Line 5740 If yes, enter the amount from line 11 of Form T1259, Capital Gains and Disbursement Quota Worksheet
Other lines
Read Form T3010-1 carefully if you use form T3010B as a reference. The wording in some lines has changed to incorporate changes introduced by the March 4, 2010 federal budget. For example, references to enduring property and specified gifts have been removed.
March 4, 2010 Federal Budget changes
Discontinued concepts, rules, and forms- The charitable expenditure rule (the 80% rule) no longer applies.
- Specified gifts and enduring property have been eliminated.
- Form T1259 Capital Gains and Disbursement Quota Worksheet has been eliminated.
- Disbursement Quota (affects the average value of property not used directly in charitable activities or administration)
- Charitable Organizations: threshold increased to $100,000
- Public and Private Foundations: threshold remains at $25,000
- Anti-Avoidance Rule (affects gifts between charities)
- Designated gifts (affects gifts between charities)
- Ten year gifts (restricted funds)
What didn't change
Deadline: You must file the return within 6 months of your fiscal year-end.
Penalty: If you do not file within 6 months of your fiscal year-end, your charitable registration may be revoked — even if your charity was inactive during the year.
Public vs. private information:
- Information in the public sections of the return is available online. See the CRA Charities Listings www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html
- Your charity's financial statements are available to the public upon request to CRA. Don't include confidential information, such as bank account numbers, in your financial statements.
- CRA does not release information in the confidential sections of the return to the public.
See other pages in the Charity Filing Guide
See Gifts to Registered Charities in the Charity Filing Guide Glossary.
See Introducing Form T3010-1 for detailed information about the new form.
See Completing Form T3010-1 for detailed information about completing the new form.
Key changes to Form T1235(09) Directors/Trustees and Like Officials Worksheet
The March 4, 2010 federal budget did not introduce changes affecting this form.
Effective dates:| Fiscal year-end dates | Use this form |
|---|---|
| On or after January 01, 2009 | T1235(09) |
| On or before December 31, 2008 | T1235(05) |
If you need to file a return for a fiscal period ending on or after January 1 2009, contact CRA.
See other pages in the Charity Filing Guide
See Introducing Form T1235(09) for detailed information about the form.
See Completing Form T1235(09) for detailed information about completing the form.
Key changes to Form T1236(10) Qualified Donees Worksheet/Amounts Provided to Other Organizations
These changes are explained in greater detail in Completing Form T1236(10), Interactive Form T1236(10), and the Charity Filing Guide Glossary.
New name: the Form is called T1236(10), not T1236(09)
Effective dates:| Fiscal year-end dates | Use this form |
|---|---|
| On or after March 4, 2010 | T1236(10) |
| From January 1, 2009 to March 3, 2010 | T1236(09) |
| On or before December 31, 2008 | T1236(05) |
If you need to file a return for a fiscal period ending on or before March 3, 2010, contact CRA.
Changes to the form
New Lines
- Designated gifts: write “Designated Gift” and the amount on the blank line
- Amount of enduring property
- Amount of specified gifts
See other pages in the Charity Filing Guide
See Introducing Form T1236 for detailed information about the form.
See Completing Form T1236 for detailed information about completing the form.
See Gifts to Registered Charities in the Charity Filing Guide Glossary.
