Who Can Apply?


Information for Organizations Without Charitable Status
The Toronto Foundation is a Public Foundation. As a result, the Canada Revenue Agency (the “CRA”) permits the Foundation to make grants or distributions only to organizations that are “qualified donees”, which includes registered Canadian charities. The Foundation is not permitted to make grants or distributions to a Not-for-Profit Organization (“NPO”) that does not have registered charitable status.

An organization that is not a registered charity wishing to apply for funding from the Foundation may consider the following:

1. Make formal application to CRA to become a registered charity,


2. Establish a partnership relationship with a registered charity (a “Charity”) that would receive the funds for the proposed project from the Foundation. CRA states that the relationship between the registered Charity and the non-charitable organization (the “NPO”) be formalized and documented before a grant can be awarded.

- The relationship must be a formal arrangement set out in writing between the Board of Directors of the Charity and the NPO.
- The terms of the Agreement should include:

  • a full description of the project being funded (the “Project”);
  • providing responsibility to the Charity for ensuring the Project is completed by the NPO as described;
  • that the Charity has responsibility for distribution of funds to the NPO as work progresses on the Project; and
  • that the Charity has responsibility/accountability to the Foundation for performance of the NPO for the Project.

The relationship between the Charity and the NPO must be an appropriate link, not simply one of convenience (e.g.: a library would not be an acceptable intermediary for a little league baseball team).

Please note: for the Foundation to consider a request for funding from an organization that is not a registered charity, a signed Agreement between the Charity and the NPO must be included with the application.