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Not-for-profit guide

Table of contents

Introduction
Not-for-profit incorporation
Managing the books
Charitable status
Taxation
Funding
Other resources

Introduction

Not-for-profit corporations are organizations that provide products or services without making profit. They are generally dedicated to activities that improve or benefit a community. A not-for-profit may generate revenue, but only if the revenue goes back into the organization to further its aims and projects. For example, a social club may hold an art sale or craft fair in order to raise money for the services it provides to the community. The money made by a not-for-profit is not for the personal gain of its directors, members or officers.

There are several kinds of not-for-profit organizations such as:

• Professional or community organizations
• Sport or athletic
• Social clubs
• Service clubs (for example Kiwanis or Lions)
• Charities

This guide provides information on not-for-profit corporations. To set up an informal not-for-profit, you may wish to speak with a lawyer. The Law Society of Upper Canada's lawyer referral service may be able to assist you in finding a lawyer, based on your needs.

Use online:
Law Society of Upper Canada's lawyer referral service

If you are interested in information on setting up a co-operative, please refer to our cooperatives guide...........

http://www.cbo-eco.ca/en/index.cfm/starting/getting-started/not-for-profit-guide/