When preparing an application to register a corporation as a charitable organization, an applicant must take particular care in drafting the purposes section of the application, as these define the objectives and objects the organization hopes to achieve upon incorporation. The purposes define what the organization plans to accomplish in incorporating itself. This guide will provide a general accounting of how to prepare charitable purposes for artistic activities, but it is strongly suggested you speak to legal counsel to fully advise you on drafting these documents.
In drafting the purposes of an organization, the Ministry of the Attorney General, in its “Not-For-Profit Incorporator’s Handbook,” has set out a number of pre-approved object clauses a corporation could use in its application. With respect to the Arts, the following purposes have been pre-approved as sufficiently charitable in nature:
- To educate and increase the public’s understanding and appreciation of the arts by providing performances of an artistic nature in public places, senior citizens’ homes, churches, community centres and educational institutions and by providing seminars on topics relating to such performances.
- To provide instructional seminars on topics related to the performing and visual arts.
- To produce performing arts festivals for the purposes of educating and advancing the public’s understanding and appreciation of performing arts and to educate artists through participation in such festivals and related workshops.
- The purpose must fall within one of the charitable purposes categories;
- The purpose is the means for which the organization provides a charitable benefit; and
- The purposes is for the benefit of an eligible beneficiary group.
- Relief of Poverty;
- Advancement of Education;
- Advancement of Religion; and
- Those other purposes beneficial to the community in a way the law regards as charitable.
- The advancement of education;
- The advancement of the public’s appreciation for the arts; or
- The promotion of the commerce or industry of the arts.
- Art Form and Style; and
- Artistic Merit.