Organized in a step-by-step fashion, with a full table of contents, this paper surveys some of the more difficult areas in the process of achieving and maintaining charitable status, and, for those who do not qualify (or choose not to), provides information on how to create and maintain simple non-profit status under the Income Tax Act.

This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.