THE HUGH AND ILENE LAWSON CHARITABLE ORGANIZATION

Overview

The Hugh and Ilene Lawson Charitable Organization is a registered Canadian nonprofit entity, recognized under the Canadian Income Tax Act as a charitable organization. It holds the Business Registration Number 725943724RR0001. This organization operates within the framework of Canadian charity regulations, overseen by the Charities Directorate of the Canada Revenue Agency (CRA).

Regulatory Framework

In Canada, charitable organizations must be registered under the Income Tax Act and conform to specific legal and operational requirements. These include having exclusively charitable purposes, which typically fall under four main categories: the relief of poverty, the advancement of education, the advancement of religion, or other purposes deemed beneficial to the community. The organization must also provide a public benefit, as established by the English case Commissioners for Special Purposes of Income Tax v. Pemsel, commonly referred to as Pemsel [5].

Role in the Community

As a charitable organization, The Hugh and Ilene Lawson Charitable Organization likely contributes to specific community needs or causes, aligning with the broader mission of supporting public benefit initiatives. Registered charities in Canada play a significant role in the economy and social fabric, employing millions of people and contributing a substantial portion to the country's GDP [5].

Registration and Operations

To maintain its registered status, The Hugh and Ilene Lawson Charitable Organization must comply with CRA regulations, including the requirement to file annual returns and maintain appropriate records. This includes issuing official donation receipts for eligible donations, which can be claimed by donors for tax credits.

Structure

Like other charitable organizations in Canada, The Hugh and Ilene Lawson Charitable Organization is one of three types of registered charities: charitable organization, public foundation, or private foundation [5]. While these distinctions once held greater significance, they now have fewer practical differences, mainly impacting fundraising strategies and governance structures.

[1] https://www.canada.ca/en/revenue-agency/services/charities-giving/list-charities/list-charities-other-qualified-donees.html [2] https://www.canada.ca/en/services/taxes/charities.html [3] https://www.revenuquebec.ca/en/businesses/life-cycle/starting-a-business/how-the-legal-form-of-a-business-affects-its-tax-obligations/public-service-body/charity/list-of-registered-charities/ [4] https://www.friendlyfuture.com/en/foundation [5] https://en.wikipedia.org/wiki/Charitable_organization_(Canada)