Which Canadian Charities Spent Money on Foreign Activities in 2018 and How Much Did They Spend?
www.CanadianCharityLaw.ca Which Canadian charities spent money on foreign activities in 2018 and how much did they spend? By Mark Blumberg and Henri Pasha (June 26, 2020) We recently reviewed the T3010 information for 2018. The database was prepared by the Charities Directorate of CRA in February 2020 and covers about 84,270 charities (which is over 98% of Canadian registered charities) and their 2018 T3010 returns. We reviewed the Canadian charities that identified they did foreign activities through funding projects abroad (approximately 3,324 charities identified spending funds abroad). We also list which identified they received CIDA funding and how much was spent on those arrangements. The total amount claimed is about $3,756,814,368. Keep in mind that additional funds are spent by Canadian charities for example when making gifts to “qualified donees” that are foreign universities registered with CRA or UN agencies and they are not included in this document. Canadian registered charities are currently required to disclose on the T3010 on line C4 and Box 2100 “Did the charity carry on, fund, or provide any resources through employees, volunteers, agents, joint ventures, contractors, or any other individuals, intermediaries, entities, or means (other than qualified donees) for any activity/program/project outside Canada? Yes or No” On this list we included all charities who advise CRA that they spend more than $100,000 Those who had answered yes to question 2100 then complete “Schedule 2, Activities Outside Canada” In Schedule 2 - Activities Outside Canada it asks: Line 1 and line 200: What were total expenditures on activities/programs/projects carried on outside Canada during the fiscal period, excluding gifts to qualified donees? $^ Line 4 and Box 220: Were any projects undertaken outside Canada funded by Global Affairs Canada? Yes or No Line 230: If yes, what was the total amount of funds expended under this arrangement? $^ Please review my caveats at the end about the reliability and usage of T3010 information.
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