www.CanadianCharityLaw.ca 1 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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Which Canadian charities spent money on foreign activities in … · 2020. 6. 26. · 1 Which Canadian ... 54. HESEG FOUNDATION $9,193,491.00 55. QUEEN'S UNIVERSITY AT KINGSTON $9,146,975.00
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www.CanadianCharityLaw.ca
1
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.
www.CanadianCharityLaw.ca
2
Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
1. WORLD VISION CANADA‐VISION MONDIALE CANADA $362,617,463.00 $45,801,525.00 2. Mastercard Foundation $234,100,945.00
3. PLAN INTERNATIONAL CANADA INC. $175,059,939.00 $41,943,801.00 4. INTERNATIONAL DEVELOPMENT RESEARCH CENTRE $126,450,555.00 $11,057,805.00 5. CARE CANADA $115,277,536.00 $56,710,088.00 6. UNITED ISRAEL APPEAL OF CANADA INC $93,667,732.00
7. World Federation of Hemophilia Fédération Mondiale de l'Hémophilie
$92,465,394.00
8. THE CANADIAN RED CROSS SOCIETY / LA SOCIETE CANADIENNE DE LA CROIX‐ROUGE
$65,096,724.00 $34,669,403.00
9. UNIVERSITY OF BRITISH COLUMBIA $62,691,398.00 $522,397.00 10. HAMILTON HEALTH SCIENCES CORPORATION $58,034,798.00
11. DOCTORS WITHOUT BORDERS CANADA / MEDECINS SANS FRONTIERESCA NADA
$57,760,729.00 $7,790,000.00
12. COMPASSION CANADA $50,744,121.00
13. Watch Tower Bible and Tract Society of Canada / La Tour de Garde Société de Bibles et de Tracts du Canada
$49,878,325.00
14. ISLAMIC RELIEF ‐ IR CANADA $49,034,199.00 $2,940,457.00 15. MENNONITE CENTRAL COMMITTEE CANADA $35,859,604.00 $3,010,001.00 16. THE SAMARITAN'S PURSE ‐ CANADA $35,571,327.00 $373,861.00 17. AGA KHAN FOUNDATION CANADA / FONDATION AGA KHAN
CANADA $34,925,728.00 $25,928,579.00
18. CUSO INTERNATIONAL $33,153,588.00 $31,725,211.00 19. OXFAM‐QUEBEC $32,414,525.00 $30,430,065.00 20. SAVE THE CHILDREN CANADA/AIDE À L'ENFANCE CANADA $32,049,291.00 $26,757,688.00 21. RIGHT TO PLAY INTERNATIONAL $30,028,265.00 $6,085,883.00 22. Organisation Catholique Canadienne pour le Développement
et la Paix $29,908,324.00 $15,382,909.00
23. CENTRE D'ETUDE ET DE COOPERATION INTERNATIONALE $28,344,218.00 $18,213,576.00 24. Agence Universitaire de la Francophonie $27,097,318.00 $1,205,990.00 25. WORLD UNIVERSITY SERVICE OF CANADA/L'ENTRAIDE
UNIVERSITAIRE MONDIALE DU CANADA $24,127,068.00 $20,730,237.00
26. Chalice (Canada) $23,449,391.00
27. CANADIAN FOODGRAINS BANK ASSOCIATION INC/ASSOCIATION DE LA BANQUE CANADIENNE DE GRAINS INC.
$23,042,419.00 $29,133,929.00
28. CHILDREN BELIEVE FUND $22,527,668.00 $4,107,342.00 29. HOPE AND HEALING INTERNATIONAL $22,499,231.00
www.CanadianCharityLaw.ca
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
30. THE UNIVERSITY OF MANITOBA $22,295,358.00
31. MENNONITE ECONOMIC DEVELOPMENT ASSOCIATES OF CANADA
$20,410,531.00 $23,393,241.00
32. WE Charity $19,562,739.00
33. HOPE INTERNATIONAL DEVELOPMENT AGENCY $18,659,009.00
34. Médecins du Monde $18,561,996.00 $17,795,919.00 35. OXFAM CANADA $18,029,763.00 $12,884,291.00 36. Colleges and Institutes Canada/Collèges et Instituts Canada $17,535,696.00 $16,354,144.00 37. WORLD RENEW $16,520,472.00 $7,010,473.00 38. WAR CHILD CANADA $15,959,172.00 $3,829,134.00 39. THE DAVID HOFSTEDTER FAMILY FOUNDATION $15,540,563.00
40. The Great Commission Foundation $15,493,133.00
41. THE CHRISTIAN AND MISSIONARY ALLIANCE IN CANADA/ L'ALLIANCE CHRETIENNE ET MISSIONNAIRE AU CANADA
$13,096,004.00
42. ADRA CANADA $12,823,496.00 $8,700,679.00 43. INTERNATIONAL INSTITUTE FOR SUSTAINABLE
DEVELOPMENT/INSTITUTINTERNATIONAL DU DEVELOPPEMENT DURABLE
$12,652,349.00
44. VMM Zichron Chaim Charity $12,276,000.00
45. Terre sans frontières $12,148,818.00 $520,867.00 46. THE AZRIELI FOUNDATION/LA FONDATION AZRIELI $11,952,516.00
47. CANADIAN EXECUTIVE SERVICE ORGANIZATION/SERVICE D'ASSISTANCECANADIENNE AUX ORGANISMES
$11,503,181.00 $11,327,727.00
48. YOUTH WITH A MISSION (BC) SOCIETY $10,311,767.00
49. GATES OF MERCY $10,298,113.00
50. CANADIAN FOOD FOR CHILDREN $10,088,730.00
51. HANDICAP INTERNATIONAL $9,902,817.00 $9,723,335.00 52. CO‐OPERATIVE DEVELOPMENT FOUNDATION OF
CANADA/FONDATION DU DEVELOPPEMENT COOPERATIF DU CANADA
$9,533,815.00 $8,142,381.00
53. THE COMMONWEALTH OF LEARNING $9,288,088.00 $3,685,486.00 54. HESEG FOUNDATION $9,193,491.00
55. QUEEN'S UNIVERSITY AT KINGSTON $9,146,975.00
56. THE BIBLE LEAGUE OF CANADA $8,762,133.00
57. Jewish Community Foundation of Montreal / La Fondation Communautaire Juive de Montréal
$8,761,530.00
58. Fondation One Drop / One Drop Foundation $8,516,839.00
64. DIGITAL OPPORTUNITY TRUST $8,038,378.00 $7,033,554.00 65. SIM CANADA $7,748,691.00
66. Jewish National Fund of Canada (Keren Kayemeth Le'Israel) Inc. / Fonds National Juif du Canada (Keren Kayemeth Le'Israel) Inc.
$7,699,038.00
67. SEVENTH‐DAY ADVENTIST CHURCH IN CANADA $7,407,120.00
68. Health Partners International of Canada / Partenaires canadiens pour la santé internationale
$7,164,904.00
69. The Rotary Foundation (Canada) $7,143,826.00
70. CANADIAN LUTHERAN WORLD RELIEF $7,068,882.00 $2,876,178.00 71. THE GOVERNING COUNCIL OF THE UNIVERSITY OF TORONTO $7,064,534.00
72. Amref Health Africa in Canada $7,037,575.00 $9,187,087.00 73. SUCO INC. $6,958,444.00 $163,343.00 74. Canadian Institute for Advanced Research ‐ Institut canadien
des recherches avancées $6,666,022.00
75. INTERNATIONAL FELLOWSHIP OF CHRISTIANS AND JEWS OF CANADA
$6,596,124.00
76. HUMAN CONCERN INTERNATIONAL (HCI) $6,581,919.00
77. WYCLIFFE BIBLE TRANSLATORS OF CANADA INC. $6,523,181.00
78. THE AFRICAN INSTITUTE FOR MATHEMATICAL SCIENCES ‐ NEXT EINSTEIN INITIATIVE FOUNDATION (CANADA)
$6,467,579.00 $925,963.00
79. ISLAMIC CIRCLE OF NORTH AMERICA $6,405,598.00
80. STEPHEN LEWIS FOUNDATION $6,232,774.00
81. THE PRIMATE'S WORLD RELIEF AND DEVELOPMENT FUND/ LE FONDS DU PRIMAT POUR LE SECOURS ET LE DEVELOPPEMENT MONDIAL
$6,204,097.00 $4,344,912.00
82. OPERATION SMILE CANADA FOUNDATION $6,092,859.00
83. AERIC INC. $6,041,756.00 $6,041,756.00 84. HUMAN CONCERN INTERNATIONAL (HCI) $5,891,485.00
85. CARDINAL LÉGER ET SES OEUVRES/CARDINAL LÉGER & HIS ENDEAVOURS
$5,834,869.00 $5,016,332.00
86. THE GEORGIAN COLLEGE OF APPLIED ARTS AND TECHNOLOGY
95. HABITAT FOR HUMANITY CANADA/HABITAT POUR L'HUMANITÉ CANADA
$5,156,988.00
96. THE UNITED CHURCH OF CANADA $5,129,445.00 $195,736.00 97. FONDATION INTERNATIONALE RONCALLI $5,112,951.00
98. BASILIAN FATHERS OF TORONTO $5,028,978.00
99. MCMASTER UNIVERSITY $5,000,000.00
100. CANADIAN FOUNDATION FOR THE EDUCATION AND WELFARE OF JEWS OFTHE C I S
$4,963,676.00
101. THE GIUSTRA FOUNDATION $4,937,030.00
102. Avocats sans frontières Québec / Lawyers without borders Quebec
$4,934,329.00 $5,754,546.00
103. CODE $4,914,813.00 $2,731,991.00 104. CANADIAN BAPTIST MINISTRIES $4,903,318.00
105. ACCESO $4,870,446.00
106. WATOTO CANADA $4,816,530.00
107. THE LEPROSY MISSION CANADA $4,807,457.00 $1,067,776.00 108. THE GOVERNING COUNCIL OF THE SALVATION ARMY IN
CANADA/CONSEIL DE DIRECTION DE L'ARMÉE DU SALUT DU CANADA
$4,786,215.00
109. SISTERS OF CHARITY MOUNT SAINT VINCENT $4,744,593.00
110. THE HOSPITAL FOR SICK CHILDREN $4,743,486.00 $3,166,488.00 111. LES AMIS CANADIENS D'ASSISTANCE DE PAUVRETE $4,735,895.00
112. WORD & DEED MINISTRIES CANADA INC. $4,575,683.00
113. UNIVERSITY HEALTH NETWORK $4,568,517.00
114. ETHNOS CANADA $4,458,687.00
115. GLOBAL AID NETWORK $4,360,485.00 $1,234,046.00 116. UNIVERSITÉ LAVAL $4,315,839.00 $3,741,271.00 117. INTERNATIONAL JUSTICE MISSION CANADA / MISSION
INTERNATIONALE DE JUSTICE‐CANADA $4,275,145.00
118. THE FRIEDBERG JEWISH MANUSCRIPT SOCIETY $4,232,862.00
119. THE PENTECOSTAL ASSEMBLIES OF CANADA/LES ASSEMBLEES DE LA PENTECOTE DU CANADA
$4,219,535.00
120. INTER PARES $4,167,897.00 $3,377,818.00 121. CHARITIES AID FOUNDATION CANADA $4,119,921.00
122. Jeunesse canada monde ‐ Canada World Youth $4,112,097.00 $4,112,097.00
www.CanadianCharityLaw.ca
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
123. ERDO $4,108,369.00
124. CENTRAL CHARITIES BOARD,CHURCH OF GO IN CHRIST, MENNONITE CANADA
$4,076,393.00
125. EMPOWER MINISTRIES $4,075,651.00
126. CNEWA CANADA $4,030,004.00
127. S.U.C.C.E.S.S. (ALSO KNOWN AS UNITED CHINESE COMMUNITY ENRICHMENT SERVICES SOCIETY)
$4,002,900.00
128. CJMF FOUNDATION $4,001,282.00
129. TORAH SCHOOLS FOR ISRAEL, $3,959,630.00
130. OPERATION MOBILIZATION CANADA $3,926,175.00
131. FORUM OF FEDERATIONS/FORUM DES FEDERATIONS $3,917,261.00 $3,406,896.00 132. SOS CHILDREN'S VILLAGES CANADA/SOS VILLAGES
D'ENFANTS CANADA $3,879,026.00 $141,225.00
133. THE EVANGELICAL FREE CHURCH OF CANADA ‐ EGLISE EVANGELIQUE LIBRE DE CANADA
$3,864,890.00
134. AMNESTY INTERNATIONAL CANADIAN SECTION (ENGLISH SPEAKING)
$3,743,854.00
135. MISSION AVIATION FELLOWSHIP OF CANADA $3,716,113.00
136. ROYAL COLLEGE CANADA INTERNATIONAL (RCCI)/ $3,699,560.00
137. Centre amitié de solidarité internationale de la région des Appalaches (C.A.S.I.R.A.)
$3,682,106.00
138. LCC INTERNATIONAL FUND INC. $3,614,860.00
139. BUREAU INTERNATIONAL DES DROITS DES ENFANTS $3,600,259.00 $3,178,480.00 140. IGLESIA NI CRISTO CHURCH OF CHRIST $3,587,346.00
141. NAC FOREIGN EXTENSION INC. $3,515,219.00
142. YOUTH CHALLENGE INTERNATIONAL $3,478,824.00 $3,450,085.00 143. FH CANADA $3,478,331.00
144. INTERNATIONAL CONSERVATION FUND OF CANADA INC. $3,463,516.00
145. FINCA CANADA $3,448,945.00 $2,761,489.00 146. LES AMIS CANADIENS DU SEMINAIRE YESHIVAH MIRER DE
JERUSALEM INC./CANADIAN FRIENDS OF THE SEMINARY YESHIVAH MIRER OF JERUSALEM
$3,447,452.00
147. UNIVERSITY OF WATERLOO $3,425,794.00 $2,447,841.00 148. IDE INTERNATIONAL DEVELOPMENT ENTERPRISES
ASSOCIATION INC. $3,398,188.00 $2,476,643.00
149. THE JERUSALEM FOUNDATION OF CANADA INC. LA FONDATION JERUSALEM DU CANADA INC.
$3,379,277.00
150. THE TRUSTEE BOARD OF THE PRESBYTERIAN CHURCH IN CANADA
$3,374,296.00 $1,023,667.00
151. CANADIAN FRIENDS OF YAD ELIEZER $3,353,043.00
152. INTERNATIONAL DEVELOPMENT AND RELIEF FOUNDATION $3,333,565.00
www.CanadianCharityLaw.ca
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
153. L'Institut de Recherche du Centre Universitaire de Santé McGill The Research Institute of the McGill University Health Centre
$3,303,130.00
154. POWER TO CHANGE MINISTRIES $3,293,200.00
155. L'INSTITUTION ROYALE POUR L'AVANCEMENT DES SCIENCES / ROYAL INSTITUTION FOR THE ADVANCEMENT OF LEARNING
$3,224,870.00 $903,368.00
156. CANADIAN FEED THE CHILDREN $3,224,439.00 $1,545,166.00 157. Alternatives réseau d'action & communication pour le
développement international inc. $3,195,781.00
158. CEDAR FOUNDATION $3,153,333.00
159. THE SOCIETY FOR THE PROPAGATION OF THE FAITH FOR CANADA, ENG
$3,112,637.00
160. CHRISTIAN AID MINISTRIES OF WATERLOO $3,083,235.00
161. TULA FOUNDATION $3,076,270.00 $2,226,315.00 162. THE GIDEONS INTERNATIONAL IN CANADA $3,059,047.00
163. THE UNIVERSITY OF WESTERN ONTARIO $3,056,133.00 $1,605,256.00 164. UNITED PENTECOSTAL CHURCH OF CANADA $3,013,260.00
165. THE CANADIAN FRIENDS OF OHR SOMAYACH ‐ TANENBAUM CENTRE ‐ COLLEGE OF JUDAIC STUDIES
$3,009,179.00
166. SeedChange / Sème l'avenir $2,975,622.00 $2,672,615.00 167. Save A Family Plan $2,947,969.00
168. THE CENTRE FOR INTERNATIONAL GOVERNANCE INNOVATION
$2,944,582.00
169. CENTENNIAL COLLEGE OF APPLIED ARTS AND TECHNOLOGY $2,942,478.00
173. YORK UNIVERSITY $2,874,289.00 $491,299.00 174. HEALTHBRIDGE FOUNDATION OF CANADA $2,848,940.00 $927,623.00 175. THE EVANGELICAL ALLIANCE MISSION OF CANADA INC. $2,837,164.00
176. HORIZONS OF FRIENDSHIP $2,805,100.00 $2,479,560.00 177. Mizrachi Organization Of Canada $2,785,586.00
178. ST ELIZABETH HOME SOCIETY (HAMILTON, ONTARIO) $2,780,868.00
179. THE FELLOWSHIP OF EVANGELICAL BAPTIST CHURCHES IN CANADA
$2,772,894.00
180. CENTRE FOR AFFORDABLE WATER AND SANITATION TECHNOLOGY (CAWST)
$2,732,865.00 $332,277.00
181. ANBA ABRAAM CHARITY $2,694,735.00
182. Fonds Bedford / Bedford Fund $2,645,542.00
www.CanadianCharityLaw.ca
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
183. Les filles de Sainte‐Marie de Leuca/Daughters of St.Mary of Leuca
$2,635,609.00
184. Equitas ‐ International Centre for Human Rights Education / Equitas ‐ Centre International d'Education aux Droits Humains
$2,600,000.00 $2,353,300.00
185. GOSPEL TRUST CANADA $2,588,601.00
186. SLEEPING CHILDREN AROUND THE WORLD $2,587,500.00
187. CANADIAN MAGEN DAVID ADOM FOR ISRAEL/MAGEN DAVID ADOM CANADIEN POUR ISRAEL
$2,538,892.00
188. VILLAGES OF HOPE: AFRICA SOCIETY $2,532,297.00
189. HUMAN RIGHTS WATCH, INC. $2,526,800.00
190. BIRTHRIGHT ISRAEL FOUNDATION OF CANADA / LA FONDATION BIRTHRIGHT ISRAEL DU CANADA
$2,472,566.00
191. FONDS PIERRE‐JOSEPH‐TRIEST $2,470,070.00
192. FONDS LEON‐LIVINHAC $2,456,676.00
193. THE NATIONAL BALLET OF CANADA/LE BALLET NATIONAL DU CANADA
$2,433,559.00
194. Christian Horizons Global $2,419,760.00
195. UNIVERSITY OF SASKATCHEWAN $2,414,967.00 $1,361,432.00 196. NATIONAL SPIRITUAL ASSEMBLY OF THE BAHA'IS OF
CANADA $2,401,665.00
197. AFRICA INLAND MISSION INTERNATIONAL (CANADA) $2,400,063.00
198. CANADIAN FRIENDS OF MOSDOS CHASIDEI BELZ $2,397,481.00
199. ANIYEI IRCHO $2,390,061.00
200. Farm Radio International / Radios Rurales Internationales $2,372,190.00 $142,494.00 201. SEND INTERNATIONAL OF CANADA INC. $2,291,935.00
202. CAUSE CANADA $2,291,685.00 $1,050,317.00 203. MISSION OF RURAL EGYPT (M.O.R.E.) $2,285,490.00
204. THE CHURCH OF JESUS CHRIST OF LATTER‐DAY SAINTS IN CANADA
$2,272,915.00
205. BISHOPRIC OF PUBLIC, ECUMENICAL AND SOCIAL SERVICES (BLESS CANADA)
266. ROMAN CATHOLIC EPISCOPAL CORPORATION FOR THE DIOCESE OF TORONTO, IN CANADA
$1,622,114.00
267. YOUTH WITH A MISSION SOCIETY (MEXICO) $1,612,223.00
268. SAJJADIYYA TRUST $1,612,113.00
269. Association Afrique future $1,601,012.00 $1,548,500.00 270. LES AMIS CANADIENS DE TORAH VYIRAH RABBINICAL
COLLEGE $1,599,989.00
271. CORPORATION DE L'ECOLE DES HAUTES ETUDES COMMERCIALES DE MONTREAL
$1,595,250.00
272. THE JANE GOODALL INSTITUTE FOR WILDLIFE RESEARCH, EDUCATION AND CONSERVATION / L'INSTITUT JANE GOODALL POUR LA RECHERCHE, L'EDUCATION ET LA CONSERVATION DE LA FAUNE
$1,553,261.00 $1,406.00
273. NHL Emergency Assistance Fund / Fonds pour Aide d'Urgence dela Ligue Nationale de Hockey
$1,549,674.00
274. RAINBOW RAILROAD $1,534,065.00
275. INTERNATIONAL BHAKTIYOGA SADHANA SOCIETY $1,525,833.00
276. Lion's Roar Foundation $1,522,371.00
277. THE SIMONS FOUNDATION CANADA $1,516,412.00
278. SOUTHERN ALBERTA INSTITUTE OF TECHNOLOGY $1,510,397.00
www.CanadianCharityLaw.ca
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
279. Live Different $1,491,291.00
280. ACTION INTERNATIONAL MINISTRIES CORPORATION $1,482,265.00
281. IRIS MINISTRIES CANADA $1,471,997.00
282. FOUNDATION FOR EDUCATIONAL EXCHANGE BETWEEN CANADA AND THE UNITED STATES OF AMERICA
$1,459,262.00
283. VGA BENEVOLENT SOCIETY $1,451,572.00
284. MEMORIAL SLOAN‐KETTERING OF CANADA $1,444,584.00
285. TRANS WORLD RADIO CANADA $1,439,652.00
286. JOURNALISTS FOR HUMAN RIGHTS (JHR) $1,439,038.00 $1,142,690.00 287. NORTH AMERICAN GENERAL MISSION $1,428,896.00
288. Aid to the church in need (CANADA) Inc./Aide à l'Église en détresse (CANADA) Inc.
$1,427,197.00
289. EMMANUEL RELIEF AND REHABILITATION INTERNATIONAL OF CANADA
$1,402,319.00 $620,969.00
290. Fondation Teasdale‐Corti $1,394,575.00
291. Iodine Global Network $1,388,132.00
292. ENGLISH LANGUAGE INSTITUTE IN CHINA SOCIETY $1,386,970.00
293. Morningside Music Bridge Foundation $1,385,902.00
294. AMMI LACOMBE CANADA MAMI $1,383,458.00
295. Hands At Work In Africa (Canada) Society $1,382,403.00
296. Raising the Village Inc. $1,379,947.00
297. INTERNATIONAL CHRISTIAN MISSION SERVICES $1,378,829.00
298. L'AMIE $1,377,593.00 $636,585.00 299. DR GEOFFREY R CONWAY MEMORIAL FOUNDATION
(CANADA) $1,375,420.00
300. COMMISSARIAT DE TERRE SAINTE AU CANADA/COMMISSARIAT OF THE HOLY LAND IN CANADA
$1,373,209.00
301. THE BRENDA STRAFFORD FOUNDATION LTD. $1,370,428.00
302. THE ELIZABETH GREENSHIELDS FOUNDATION / LA FONDATION ELIZABETH GREENSHIELDS
$1,368,000.00
303. JOINT AID MANAGEMENT ‐ CANADA $1,364,452.00
304. CALGARY ZOOLOGICAL SOCIETY $1,359,511.00
305. APOSTOLIC CHURCH OF PENTECOST OF CANADA, INCORPORATED
$1,341,690.00
306. HOME CHURCH ‐ RED DEER, ALBERTA $1,338,916.00
307. MIFALEI CHAIM BECHESED (MCB) $1,330,165.00
308. CANADIAN CHILDREN'S SHELTER OF HOPE FOUNDATION $1,326,038.00
309. UNIVERSITY OF NEW BRUNSWICK $1,325,773.00
310. NORTH AMERICAN BAPTISTS INC., (CANADA) $1,311,578.00
311. INTERNATIONAL CHRISTIAN RESPONSE $1,307,210.00
1528. COVENANT REFORMED CHURCH OF TORONTO $104,555.00
1529. ST MARY COPTIC ORTHODOX CHURCH‐OTTAWA $104,500.00
1530. ACACIA SPRING SOCIETY $104,321.00
1531. CALCUTTA MERCY MINISTRIES $104,284.00
1532. FONDATION AIDE VÉTÉRINAIRE INTERNATIONALE (F.A.V.I.) $104,162.00
1533. Global Recordings Network Canada $104,094.00
1534. FIYSABIYLILLAH COMPASSIONAATE AID ORGANIZATION $104,050.00
1535. UNIVERSITY OF GUELPH $103,995.00
1536. THE KAPOOR SINGH SIDDOO FOUNDATION $103,945.00
1537. TURNING POINT ENSEMBLE $103,940.00
1538. TRUE NORTH MISSIONS SOCIETY $103,882.00
1539. NIEMANN PICK CANADA $103,656.00
1540. N.H.U. MINISTRY FOR CHILDREN $103,566.00
1541. Canadians Sharing Locally and Globally $103,530.00
1542. NOTRE DAME MISSIONS $103,375.00
1543. THE LORD'S PRAYER OUTREACH ASSOCIATION INCORPORATED
$103,150.00
1544. UTSS CHARITIES INTERNATIONAL $103,000.00
1545. INASMUCH $102,920.00
1546. POWER OF EDUCATION AFRICA FOUNDATION $102,849.00
1547. NEW LIFE CHRISTIAN FELLOWSHIP FOUNDATION $102,661.00
1548. TYTOO GARDENS CANADA $102,593.00
1549. THE ASSOCIATION OF CANADIAN DELEGATES TO THE GULF OF MAINE COUNCIL ON THE MARINE ENVIRONMENT/L'ASSOCIATION DES DÉLÉGUÉS DU CANADA AU CONSEIL DU GULF OF MAINE SUR LE MILIEU MAR
$102,572.00
1550. FONDATION DES ENFANTS DE TSFAT $102,500.00
1551. CAMFED CANADA $102,486.00
1552. MISSION Corail‐Haiti Québec Inc. $102,333.00
1553. INTERNATIONAL CENTRE FOR DEVELOPMENT LEARNING SOCIETY
$101,984.00
1554. THE PRIESTLY FRATERNITY OF ST. PETER (CANADA) INC. $101,780.00
1555. Mennonite Disaster Service Canada Inc. $101,763.00
1556. Oeuvres Rosalie‐Borgel $101,483.00
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Name of Canadian registered charity
Total Foreign Expenditures
Global Affairs Funding
1557. WORLD MISSION TO THE DEAF ‐ LA MISSION MONDIAL AUX SOURDS
$101,473.00
1558. ENDERBY EVANGELICAL CHAPEL $101,138.00
1559. AFRICA INTER‐MENNONITE MISSION CANADA INC $101,058.00
1560. KENYA EDUCATION ENDOWMENT FUND $100,935.00
1561. JUBILANCE MINISTRIES, INC. $100,923.00
1562. ST ANDREW'S PRESBYTERIAN CHURCH $100,866.00
1563. COAST MOUNTAIN COLLEGE $100,846.00
1564. GLOBAL ASSISTANCE PARTNERS(G.A.P) MISSIONS CHURCH $100,694.00
1565. GUATEMALA STOVE PROJECT $100,636.00
1566. INTERNATIONAL REFORMED THEOLOGICAL COLLEGE SOCIETY
$100,573.00
1567. ACWAM OUTREACH MINISTRIES $100,571.00
1568. HOLLAND COLLEGE $100,459.00
1569. WORLD IN NEED $100,407.00
1570. FREEDOM GLOBAL OUTREACH $100,219.00
1571. THE COWAN FOUNDATION $100,000.00
1572. SISTERS SERVANTS OF MARY IMMACULATE $100,000.00
1573. CANADIAN FRIENDS OF DULWICH PICTURE GALLERY $100,000.00
1574. JINDAL FOUNDATION $100,000.00
1575. MALEKKHANU AND SHERALI FAZAL VISRAM MEMORIAL FOUNDATION
$100,000.00
Limitations and Caveats
There are a number of cautions in dealing with the information from the T3010. You can access on the CRA website directly information on each Canadian registered charity at:
You can also find out more about registered charities on our CharityData.ca website.
Limitations and Caveats
1) The data in this note is based on the T3010 Registered Charity Information Return filings for charities with fiscal year ends in 2018. Although all charities are supposed to file their T3010 within 6 months of their fiscal year-end, some registered charities file their return late. In some cases, they do not file at all and then will lose
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their charitable status eventually. Depending on the dataset from CRA not every charity may have filed their T3010 or CRA may have received the T3010 but not yet inputted it.
2) Registered charities complete the T3010 and one person signs the form. The T3010 information is not independently verified by CRA when it is received by CRA or placed in the CRA database and available to the public.
3) Although an important legal document, the T3010 is often completed by volunteers or others who may have little understanding of the nuances of the Income Tax Act(Canada), who may have limited language skills, and who may not have easy access to the correct information and are often in a hurry to file the form to avoid concerns about deregistration. In the case of larger institutions, they may have accountants or finance staff and the form may, or may not, be more accurate. However, with larger charities when mistakes are made, they can sometimes be very large mistakes. It is a good idea especially for larger charities for different parts of the charity to review the T3010 closely such as finance, program staff, fundraising etc. as well as their legal and accounting advisors, although sometimes this does not happen.
4) The T3010s are filed with CRA and in many cases need to be coded by hand at CRA which can also introduce mistakes. In 2019 CRA allowed registered charities to file online but still few are using this facility. Before 2019 only a small number of T3010s have been filed with 2D bar code technology which eliminates most processing errors on CRA’s part.
5) In some cases, those completing the T3010 for a charity are deliberately deceptive. For example, an organization knows that it has substantial fundraising or administrative expenses but chooses to put them under charitable etc. Or an organization claims pharmaceuticals that it can purchase for $50,000 are really worth $50 million.
6) Don’t rely on any of this information without checking with the charity and appropriate due diligence as required.
7) The T3010 is a tax form completed according to guidance provided by the CRA in a Guide (T-4033) and also various other CRA guidances and policies. The information inputted may not conform to Generally Accepted Accounting Principles (GAAP) and may not match what is in a charity’s financial statement which should be prepared according to GAAP. You can obtain copies of financial statements, whether audited or not, on any registered charity by requesting the financial statements from CRA. These financial statements are filed with CRA, but not placed on the CRA website, and they sometimes add further important information. As well for Federal corporations, you can obtain the financial statements from soliciting corporations if they are filed with Corporations Canada.
8) The T3010 asks certain questions. Many important questions are not asked on the T3010. Furthermore and most shockingly, CRA is prohibited from releasing any information on the approximately 80,000 – 100,000 non-profits that are not registered charities and may of them file the T1044 Non-Profit Information Return.
9) Relying on the T3010 to make decisions on whether a charity is efficient, effective, or worthwhile to support is prone to failure. We have established a website at www.smartgiving.ca which discusses in detail questions
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donors may want to ask before donating to charity. Also we have prepared on article on how much should a charity spend on overhead. As well Blumbergs has the CharityData.ca website with 16 years information on each registered charity, if it has been around that long.
This analysis was prepared as part of the Sean Blumberg Transparency Project.
Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. He works almost exclusively in the area of non-profit and charity law. Henri Pasha is a summer student working at Blumbergs. To find out more about legal services that Blumbergs provides to charities and non-profits please visit www.canadiancharitylaw.ca
This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.