Taxation of Non-Profit Organizations

Non-profit organizations (NPOs) must file an information return for tax-exempt entities at the end of each fiscal period and, depending on an NPO's situation and activities either:

Note

NPOs are exempt from income tax provided they are established and administered exclusively for non-profit purposes.

To determine whether an organization was established exclusively for non-profit purposes, refer to:

  • the letters patent 
  • the articles of incorporation 
  • the partnership agreement 
  • similar documents

For more information, click Exemption from Income Tax.

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