T3010 Research Group

site maintained by the / page sous la supervision de
Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE/CSES)
(François Brouard, DBA, FCPA, FCA, Director, SCSE-CSES)
Sprott School of Business, Carleton University • Ottawa, Ontario, Canada
(associé avec le / associated with Réseau canadien de recherche partenariale sur la philanthropie / Canadian Philanthropy Partnership Research Network (Philab) Philab site web)

Members / Membres

Francois BROUARD, SCSE-CSES, Sprott School of Business, Carleton University (organizer 2014- )
Peter R. ELSON, School of Public Administration, University of Victoria (organizer 2011-2014)

Kris ARCHIE, Circle on Philanthropy
Steven AYER, consultant
Arlene BATTISHILL, researcher
Omer CHOUINARD, Département de sociologie, Université de Moncton
Benjamin DACHIS, Public Affairs, C.D. Howe Institute
Robert DELANEY, Charities Directorate, Canada Revenue Agency (CRA)
Gloria DESANTIS, SPHERU, University of Regina
Rose Anne DEVLIN, Faculté des sciences sociales, University of Ottawa
Michael FAUBERT, Ajah / Univerty of Toronto / GRNDS
Jean-Marc FONTAN, Philab, Département de sociologie, Université du Québec à Montréal (UQAM)
Milton FRIESEN, Independent Consultant
Nathan GRASSE, MPNL – School of Public Policy and Administration, Carleton University
Sharmila KHARE, Charities Directorate, Canada Revenue Agency (CRA)
Sara KRYNITZKI, Philanthropic Foundations Canada
Iryna KRYVORUCHKO, Johnson-Shoyama Graduate School of Public Policy, University of Regina
David LASBY, Imagine Canada
Michael LENCZNER, Ajah
Karine LEVASSEUR, Political Science, University of Manitoba
Arlene MACDONALD, Advisory Committee on the Charitable Sector (ACCS), Data group
Abigail PAYNE, SEAL, Department of Economics, McMaster University
Catherine PEARL, Bissett School of Business, Mount Royal University
Alexander PETRIC, doctoral student, Planning and Development, University of Waterloo
Gena ROTSTEIN, consultant, Karma and Cents
André SCOTT, Charities Tax Policy, Department of Finance Canada
Elizabeth SEARING, School of Economic, Political and Policy Sciences, University of Texas at Dallas
Ushnish SENGUPTA, University of Toronto
Osvaldo SERNA, Employment and Social Development Canada (ESDC)
Suzanne WEHBE, Charities Directorate, Canada Revenue Agency (CRA)
Rosalie WYONCH, C.D Howe Institute
Geoff ZAKAIB, XBRL Canada

Sources of T3010 + Nonprofit information

– CRA Charities Listings Basic Search / Advanced Search
/ Liste des organismes de bienfaisance Recherche de base / Recherche avancée
– Open Government of Canada Open Data Portal / Open Data Inventory
– charitydata.ca – Blumbergs website
– Secure Empirical Analysis Lab (SEAL) – McMaster University website
– Global Register of Nonprofit Data Sources (GRNDS) website
– Canadian Open Data Society website EN
/ Communauté canadienne des données ouvertes website FR
– Nonprofit Open data Collective – Open Data for Nonprofit Research website – US data

T3010 Group Events

T3010 Research Group ACCS/CSDWG Consultation Session November 19, 2020 (virtual)

Agenda of the Consultation (by invitation only) PDF
Discussion Paper – Report on 2020 T3010 Group ACCS/CSDWG Consultation (December 2020) PDF

T3010 Users Research Day May 26, 2014 – Sprott School of Business, Carleton University • Ottawa, Ontario

Poster of the Research Day PDF
Agenda of the Research Day (by invitation only) PDF
Discussion Paper – T3010 Challenges for Research (May 2014) PDF
Discussion Paper – Suggestions to Improve the T3010 for Research (May 2014) PDF
Discussion Paper – Report on 2014 T3010 Users Research Day (August 2014) PDF

Governemental agencies/groups
/ Organismes/groupes gouvernemetaux

Canada Revenue Agency (CRA), Charities Directorate
/ Agence de revenu du Canada (ARC), Direction des organismes de bienfaisance

CRA Charities Directorate website EN
/ ARC Direction des organismes de bienfaisance siteweb FR
Charities and giving – A to Z index website EN
/ Organismes de bienfaisance et dons – Index A à Z siteweb FR

Advisory Committee on the Charitable Sector (ACCS)
/ Comité consultatif sur le secteur de la bienfaisance (CCSB)

The Advisory Committee on the Charitable Sector (ACCS) website EN
+ Charitable Sector Data Working Group (CSDWG)
/ Comité consultatif sur le secteur de la bienfaisance (CCSB) siteweb FR
+ Groupe de travail sur les données du secteur de la bienfaisance (GTDSB)

• Report / Rapport No 1 (Janvier / January 2021) PDF EN / PDF FR
• Report / Rapport No 2 (Avril / April 2021) PDF EN / PDF FR
• Report / Rapport No 3 (June/July / Juin/Juillet 2021) PDF EN / PDF FR

Senate Committee / Comité sénatorial

Special Senate Committee on the Charitable Sector website EN
/ Comité sénatorial spécial sur le secteur de la bienfaisance site web FR

• Report / Rapport (June / juin 2019) PDF EN / PDF FR
• Response of government / Réponse du gouvernement (March 30 mars 2021) PDF EN / PDF FR

Nonprofit Federal Data Working Group (NFDWG) / Groupe de travail sur les données fédérales sur les OBNL (GTDFO)

site Imagine Canada EN / site Imagine Canada FR

Publications around T3010 and data
/ Publications autour de la T3010 et des données

2023

• Brouard, F. (2023). Canada Soccer – Financial Information: Issues about transparency and equity for women, #PARG 2023-22RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, February 12, 24p. PDF
• Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canada – Existing and proposed organizational structure, #PARG 2023-21RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 22p. PDF
• Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canadian Provinces & Territories – Governance and Finances of Hockey Canada members, #PARG 2023-20RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 28p. PDF
• Brouard, F., Pilon, M., Webb, A. (2023). Hockey Canada Governance – Existing Situation and Suggestions by Judge Cromwell (2023), #PARG 2023-19RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 13p. PDF
• Brouard, F., Pilon, M., Webb, A. (2023). Hockey in Canadian Provinces & Territories – Membership statistics from Hockey Canada, #PARG 2023-18RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, January 15, 29p. PDF
• Philanthropic Foundations Canada (2023). Overhauling the T3010 – Reworking the annual return charities submit to the Government of Canada for transparency and accountability, Position Paper, April 24, 11p. PDF

2022

• Brouard, F., Webb, A., Pilon, M. (2022). Registered Canadian Amateur Athletic Association (RCAAA) – List of RCAAA and issues on financial information, PARG #2022-16RN, Research Note, Professional Accounting Research Group (PARG), Sprott School of Business, Carleton University, November 9, 19p. PDF
• Brouard, F., Pilon, M., Webb, A. (2022). Hockey Canada – Financial Information: issues about transparency and responsiveness, #PARG 2022-12NR, Research Note, Professional Accounting Research Group (PARG). Sprott School of Business, Carleton University, 11 October, 37p. PDF
• Groupe de travail sur les données fédérales sur les OBNL (2022). Mémoire pour les consultations prébudgétaires en prévision du budget fédéral 2023, août, 7p. PDF mémoire FR / Prorités bannière FR / Prorités carré FR
• Nonprofit Federal Data Working Group (2022). Submission for the Pre-Budget Consultations in Advance of the 2023 Federal Budget, August, 6p. PDF submission EN / Priorities Banner EN / Priorities Square EN

2021

• Advisory Committee on the Charitable Sector (ACCS) (2021). Report #1 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, January, 26p. link EN / PDF EN
  / Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Premier rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Janvier, 29p. link FR / PDF FR
• Advisory Committee on the Charitable Sector (ACCS) (2021). Report #2 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, April 28p. link EN / PDF EN
  / Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Deuxième rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Avril, 30p. link FR / PDF FR
• Advisory Committee on the Charitable Sector (ACCS) (2021). Report #3 of the Advisory Committee on the Charitable Sector – Towards a federal regulatory environment that enables and strengthens the charitable and nonprofit sector, June/July 25p. link EN / PDF EN
  / Comité consultatif sur le secteur de la bienfaisance (CCSB) (2021). Troisième rapport du Comité consultatif sur le secteur de la bienfaisance – Vers un cadre réglementaire fédéral pour habiliter et renforcer le secteur de la bienfaisance et à but lucratif, Juin/Juillet, 30p. link FR / PDF FR
• Advisory Committee on the Charitable Sector (ACCS) (2021). Advisory Committee to the Charitable Sector (ACCS) Submission to Finance Canada on Disbursement Quota Reform, August 31, 11p. PDF EN
• Blumberg, M. (2021). Written Submission for the Pre-Budget Consultations in Advance of the Upcoming Federal Budget on Transparency and Accountability in the Non-profit and Charity Sector – Submission to the House of Commons Standing Committee on Finance, July 29, 6p. PDF
• Blumberg, M., Lang, J. (2021). Should the disbursement quota for registered charities in Canada change or be left alone?, September 24, 19p. PDF
• Brouard, F., Elson, P.R., Levasseur, K. (2021). The T3010 Users Research Group: Ten years of experience in collaboration on data, January 10, 5p. Link Philab / PDF
• Brouard, F., Litalien, M. (2021). Commentaires au Ministère des Finances Canada – Consultation sur les organismes de bienfaisance: Stimuler les dépenses de bienfaisance dans nos communautés, 30 septembre, 8p. PDF
• Canadian Bar Association / Association du Barreau canadien (CBA/ABC) (2021). Public Consultations on Disbursement Quota applicable to Charities, June 15, 2p. PDF EN
• Community Foundations of Canada (CFC/FCC) (2021). Rebooting Philanthropy: A Partner in Transforming Canada , Disbursement Quota Consultation, September, 12p. PDF EN
  / Fondations communautaires du Canada (CFC/FCC) (2021). Réinventer la philanthropie canadienne: un partenaire pour transformer le Canada , consultation sur les quotas de décaissement, septembre, 12p. PDF FR
• Finance Canada (2021). Consultation: Boosting Charitable Spending in our Communities, open until September 30. link EN / Backgrounder for Disbursement Quota Consultation link EN
  / Finance Canada (2021). Consultation: Stimuler les dépenses de bienfaisance dans nos communautés, ouvert jusqu’au 30 septembre. lien FR / Document d’information – Consultation sur le contingent des versements lien FR
• Fritsh, B., Dodds, L., Lambert, M.-R., Anderson, F., Provenzano, M. (2021). Roundtable: Towards a statistical understanding of social purpose organizations in Canada: New data projects by the Government of Canada, ANSER-ARES 2021 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), virtual session 7A, 28 May. PDF slides
• Harper. T. (2021). In first of three reports, charitable sector advisory committee proposes three core reforms, The Philanthropist, March 17, 3p. Link / PDF
• Jensen, E. (2021). Recent data releases from Statistics Canada are helpful but more is needed / Nouvelles données publiées par Statistique Canada: Précieuses, mais insuffisantes , May 17 mai. link EN / lien FR
• Lebouthillier, D. (Minister of National Revenue) (2021). Response to the Report of the Special Senate Committee on the Charitable Sector: Catalyst for Change: A Roadmap to a Stronger Charitable Sector, 30 March, 28p. PDF EN
  / Lebouthillier, D. (Ministre du Revenu national) (2021). La réponse au rapport du Comité sénatorial spécial sur le secteur de la bienfaisance: catalyseur du changmeent: une feuille de route pour un secteur d ela bienfaisance plus robuste, 30 mars, 24p. PDF FR
• Philab (2021). First report of the ACCS now available, March 19, 2p. link EN
  / Philab (2021). Premier rapport du CCSB maintenant disponible, 19 mars, 2p. link FR
• Philanthropic foundations Canada (PFC) (2021). Consultations by the Government of Canada on Boosting Charitable Spending in our Communities – Submission by PFC, September, 33p. PDF EN
  / Fondations philanthropiques Canada (FPC) (2021). Consultations par le Gouvernement du Canada Stimuler les dépenses de bienfaisance dans nos communautés – Mémoire présenté par FPC, septembre, 22p. PDF FR
• Redsky, S., Brascoupe, W., Blumberg, M., Lang, J. (2021). Canadian charities giving to Indigenous Charities and Qualified Donees – 2018, May 31, 64p. PDF
• Sengupta, U. (2021). Using Open Data to Understand Government Policy in Ontario for the Social Economy, ANSER-ARES 2021 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), virtual session 4B, 27 May.

2020

• Blumberg, M. (2020). If the T3010 annual charity return improves perhaps the charity sector and transparency will also improve, July 20. blog post
• Blumberg, M., Pasha, H., Blumberg, T. (2020). Blumbergs’ Snapshot of the Canadian Charity Sector 2018, October 18, 16p. PDF
• Blumbergs. (2020). Measuring the Canadian Charity Sector 2010-2018 Blumberg Snapshot Round-up, 16 slides. slides
• Brouard, F. (2020). Note on Nonprofits and Charities Taxation, June 4, 21p. PDF
• Brouard, F., Lenczner, M., Patzelt, A. (2020). Report on 2020 T3010 Group ACCS/CSDWG Consultation, SCSE-CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, December, 23p. PDF
• Brouard, F., Pilon, M. (2020). Financial accountability and reporting of foundations in Canada, P.E. Elson, S.A. Lefèvre, J.-M. Fontan (Eds). Philanthropic Foundations in Canada: Landscapes, Indigenous Perspectives and Pathways to Change, Victoria: Telwell (p.54-82). PDF
• Elson, P.R, Lefèvre, S.A., Fontan, J.-M. (Eds). (2020). Philanthropic Foundations in Canada: Landscapes, Indigenous Perspectives and Pathways to Change, Victoria: Telwell, 333p. book PDF
• Levasseur, K., Brouard, F. (2020). Canadian government data’s limitations and the rapidly changing contours of the voluntary sector, manuscript for peer-review journal special issue on methods, October 30.
• The Charity Report (2020). Blumberg Snapshot: Taking measurement of the charity sector, 2010 to 2018, The Charity Report, October 30. link

2019

• Blumberg, M., Sawyer, M., Blumberg, T. (2019). Blumbergs’ Snapshot of the Canadian Charity Sector 2017, October 2, 16p. PDF
• Khovrenkov, I. (2019). Does foundation giving stimulate or suppress private giving? Evidence from a panel of Canadian charities. Public Finance Review, 47(2), 382-408. link
• Rapport du Comité sénatorial spécial sur le secteur de la bienfaisance (2019). Catalyseur du changement: une feuille de route pour un secteur de la bienfaisance plus robuste, juin, 206p. PDF FR (also in English)
• Report of the Special Senate Committee on the Charitable Sector (2019). Catalyst for Change: A Roadmap to a Stronger Charitable Sector, June, 190p. PDF EN (aussi en français)

2018

• Blumberg, M., Sawyer, M. (2018). Blumbergs’ Snapshot of the Canadian Charity Sector 2016, October 2, 16p. PDF
• Imagine Canada (2018). Standards Program for Canada’s Charities & Nonprofits. Toronto, ON: Imagine Canada.. link
• Tafa, R.C. (2018). Government Funding of Registered Charities in Canada, major paper M.A., Departnment of Economics, University of Ottawa, April, 50p. PDF

2017

• ANSERJ (2017). Special issue in Canadian foundations, ANSERJ – Canadian Journal of nonprofits and social economy research / Revue canadienne de recherche sur les OSBL et l’économie sociale, vol. 8, no 2. link to issue
  • Kryvoruchko, I., Gidluck, L. (2017). Undercovering the Research Potential of Administrative Data on Charitable Foundations in Canada, ANSERJ – Canadian Journal of Nonprofit and Social Economy / Revue canadienne de recherche sur les OSBL et l’économie sociale, 8(2), 24-39. PDF
  • Brouard, F., Glass, J. (2017). Understanding information exchanges and reporting by grantmaking foundations, ANSERJ – Canadian Journal of Nonprofit and Social Economy / Revue canadienne de recherche sur les OSBL et l’économie sociale, 8(2), 40-56. PDF
• Blumberg, M. (2017). Blumbergs’ Snapshot of the Ontario Charity Sector 2015, October 12, 16p. PDF
• CTF/FCF (2017). Policy Forum: Charities and Political Activities, Canadian Tax Journal, 65(2), 353-418. link
  • Carr, B., Macnaughton, A., Milligan, K. (2017). Policy Forum: Editors’ Introduction Political Activities by Charities, Canadian Tax Journal, 65(2), 353-355. PDF
  • Hayhoe, R.B., D’Aoust, N.K. (2017). Policy Forum: Using Dual Structures for Political Activities – Charities and Non-profits in the Same Family of Organizations, Canadian Tax Journal, 65(2), 357-365. PDF
  • Devlin, R.A. (2017). Policy Forum: Charities and Political Activities (A Tempest in a Teapot?), Canadian Tax Journal, 65(2), 367-378. PDF
  • Hale, G. (2017). Policy Forum: Charities and Politics – A Dubious Mix?, Canadian Tax Journal, 65(2), 379-390. PDF
  • Parachin, A. (2017). Policy Forum: How and Why to Legislate the Charity-Politics Distinction Under the Income tax Act, Canadian Tax Journal, 65(2), 391-418. PDF
• Fontan, J-M., Elson, P. (Dir.) (2017). Les fondations philanthropiques : de nouveaux acteurs politiques?, Montréal: Presses de l’Université du Québec à Montréal.

2016

• Blumberg, M. (2016). Blumbergs’ Snapshot of the Canadian Charity Sector 2014,  October 16, 16p. PDF
• Blumberg, M. (2016). Largest Gifts from Canadian Charities to Foreign Qualified Donees in 2014, March 26, 10p. PDF
• Blumberg, M. (2016). Total revenue received from all sources outside Canada by Canadian Registered Charities in 2014, May 24, 172p. PDF
• Brouard, F., Elson, P.R., Levasseur, K. (2016). Comments on Statistics Canada General Social Survey on Giving, Volunteering and Participating 2018 (GSS GVP), March 28, 3p.
• Canada Revenue Agency. Charities Directorate.(2016). Report on the Charities Program 2015-2016. link
• Canada Revenue Agency. Charities Directorate. (2016). Charities Program Update – 2013. link
• Khovrenkov, I. (2016). Size-Based Analysis of Charitable Foundations: New Evidence from Canadian Data. Canadian Public Policy, 42(3), 337-349. doi:doi:10.3138/cpp.2014-033 link
• McMurren, J., Verhuist, S., Young, A. (2016). Open data’s Impact – Opening Canada’s T3010 Charity Information Return Data: Accountability of Charities through Open data, GovLab Omidyar Network, January, 19p. PDF

2015

• Blumberg, M. (2015). Blumbergs’ Snapshot of the Canadian Charity Sector 2013, April 20, 15p. PDF

2014

• Blumberg, M. (2014). Blumbergs’ Snapshot of the Canadian Charity Sector 2012, July 1, 14p. PDF
• Blumberg, M. (2014). Blumbergs’ Snapshot of the Alberta Charity Sector 2012, April 27, 15p. PDF
• Blumberg, M. (2014). Blumbergs’ Snapshot of the British Columbia Charity Sector 2012, September 12, 15p. PDF
• Blumberg, M. (2014). Who are the Canadian environmental charities?, February 9, 345p. PDF
• Blumberg, M. (2014). Which Canadian Registered Charities Spent Money on “political activities” and how much did they spend in 2012?, September 6, 36p. PDF
• Brouard, F. (2014). T3010 Challenges for Research, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, May, 51p. PDF
• Brouard, F. (2014). Suggestions to Improve the T3010 for Research, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, May, 12p. PDF
• Brouard, F. (2014). Report on 2014 T3010 Users Research Day, SCSE/CSES Discussion Paper, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, August, 13p. PDF
• Canadian Bar Association (2014). Annual T3010 Information Return and T4033 Guide to Registered Charities, submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, February, 17p., link?
• Deol, H., Spyker, C.L. (2014). Doing Too Much? Financial Vulnerability of Canadian Registered Charities, 2014 American Accounting Association (AAA) Annual Conference, Atlanta, 31p. PDF
• Imagine Canada & Philanthropic Foundations Canada. (2014). Assets & Giving trends of Canada’s Grantmaking Foundations, September, 38p. PDF EN (aussi en français)
• Imagine Canada & Philanthropic Foundations Canada. (2014). Actif et dons des fondations donatrices du Canada, Septembre, 38p. PDF FR (also in English)
• Spyker, C.L., Deol, H. (2014). Doing Too Much? Financial Vulnerability of Canadian Registered Charities, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Brock Univesity, 31p. PDF
• Vander Zaag, R. (2014). Trends in CIDA funding to Canadian religious development NGOs: Analysing conflicting studies, Canadian Journal of Development Studies, 35(3), 458-474. DOI: 10.1080/02255189.2014.937405 link
• PDF

2013

• Audet, F., Paquette, F., Bergeron, S. (2013). Religious nongovernmental organizations and Canadian international aid, 2001-2010: a preliminary study, Canadian Journal of Development Studies, 34(2), 291-320. link
• Blumberg, M. (2013). Blumbergs’ Snapshot of the Canadian Charity Sector 2011, March 6, 13p. PDF
• Blumberg, M. (2013). Blumbergs’ Snapshot of the Ontario Charity Sector 2011, November 9, 14p. PDF
• Blumberg, M. (2013). Blumbergs’ Snapshot of the Canadian Charity Sector 2010, June 10, 13p. PDF
• Blumberg, M. (2013). Community Foundations sorted by alphabetical order, June 2, 21p. PDF
• Blumberg, M. (2013). Which are the largest community foundations in Canada, June 2, 21p. PDF
• Blumberg, M. (2013). Which Canadian community foundations in Canada spent the most in 2011, June 2, 22p. PDF
• Gras, D., Mendoza-Abarca, K.I. (2014). Risky business? The survival implications of exploiting commercial opportunities by nonprofits, Journal of Business Venturing, 29(3), 392-404. link
• Parks, J.M. (2012). Reading the T3010 with a Critical Eye, 2012 National Charity Law Symposium, Toronto, May 4, 59p. PDF
• Spyker, C.L., Deol, H. (2013). T3010 Errors and Inaccuracies and the Impact of Program Offerings on Reporting Inaccuracies for Canadian Registered Charities, ANSER-ARES 2013 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Victoria, June.
• Vander Zaag, R. (2013). Canadian faith-based development NGOs and CIDA funding, Canadian Journal of Development Studies, 34(2), 321-347. link
• Whittaker, L. (2013). Disclosure of Performance Measures in the Annual Reports of Non-profit Organizations Performance. link

2012

• Blumberg, M. (2012). CRA Category Codes to distinguish charities in the T3010 data, October 1, 2p. link
• Blumberg, M. (2012). Some questions to add to the T3010 Registered Charity Information Return, November 1, 2p. link
• Blumberg (2012). Total revenue received from all sources outside Canada by Canadian Charities in 2010
• Blumberg (2012). Canadians want non-profit transparency and charitable donations to benefit legitimate charities, Submission to the House of Commons Standing Committeee on inance on Motion 559, May 1, 10p. PDF
• Brouard, F., Neilson, L. (2012). Development of a Social Enterprises database: Challenges in Integrating T3010 data, ANSER-ARES 2012 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Waterloo, Canada, 30 May-1 June.
• Brouard, F., Neilson, L., Armenakyan, A.A. (2012). Small Charities: An Analysis of Change in Fundraising Activities SCSE-CSES Research Report, , Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, October, 59p. PDF
• Kryvoruchko, I. (2012). Does Foundation Giving Stimulate or Suppress Private Giving? Evidence from Canadian Charities, ANSER-ARES 2012 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Waterloo, Canada, 30 May-1 June. 32p. PDF
• Neilson, L., Brouard F., Armenakyan, A.A. (2012). Fundraising Methods: Past, Present, Future, SCSE-CSES Research Report, Sprott Centre for Social Enterprises / Centre Sprott pour les entreprises sociales (SCSE-CSES), Sprott School of Business, Carleton University, October, 39p. PDF
• Payne, A.A. (2012). Changing Landscapes for Charities in Canada: Where Should we go?, SPP Research Papers, School of Public Policy, University of Calgary, 5(34), November, 24p. PDF

2011

• Andreoni, J., Payne, A.A. (2011). Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities, Journal of Public Economics, 95(5-6), 334-343. PDF
• Canadian Bar Association (2011). Annual T3010 Information Return and T4033 Guide to Registered Charities, submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, March, 19p., PDF
• CSCNL (2011). Common Errors on the T3010 related to fundraising costs – Know how to avoid them, Community Sector Council Newfoundland and Labrador (CSCNL), Atlantic Charities Learning Exchange, 24p. PDF
• Lasby, D. (2011). What T3010 Data Tell Us about Charity Financing, The Philanthropist, 24(2), 155-160. PDF
• Spyker, C.L (2011). There is no Accounting for Landscape: Capturing the Demographics of Canadian Registered Charities (2000-2008), Working paper #3, Mount-Royal University, Institute for Nonprofit Studies, 48p. PDF

2010

• Auditor General of Canada (2010). Report of the Auditor General of Canada to the House of Commons, Fall, (Chapter 7 – Registered Charities – Canada Revenue Agency), Ottawa: Office of the Auditor General of Canada, 20p./23p. link / PDF EN / PDF FR
• Elson, P., Spyker, C.L. (2010). Failure to Thrive: Characteristics of Canadian Charities that Voluntarily De-register, ANSER-ARES 2010 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Montréal, June.
• Elson, P., Spyker, C.L. (2010). Bowing Out: A data-base analysis of the voluntary deregistration of Canadian charities, research report, Institute for Nonprofit Studies, Mount Royal University, August.

2009

• Ayer, S.M., Hall, M.H., Vodarek, L. (2009). Perspectives on Fundraising – What charities report to the Canada Revenue Agency. Imagine Canada / Muttart Foundation, June, 56p. PDF
• Spyker, C.L. (2009). Are Registered Charities doing too much? – The effect of program activity drift on Canadian registered charities performance metrics, ANSER-ARES 2009 conference, Association for Nonprofit and Social Economy Research (ANSER) / Association de recherche sur les organismes sans but lucratif et l’économie sociale (ARES), Ottawa, May 27-29, 24p.

2007

• Seel, K., Spyker, C.L. (2007). Overview Report of Small and Rural Charities in Canada, manuscript, November 23, 11p.
• Payne, A., Zhao, H. (2007). Uncharitable treatment: Why donations to private and public foundations deserve equal tax status. Toronto, ON: C.D. Howe Institute e-brief, January 9. PDF

2006

• Canadian Bar Association (2006). Review of the Registered Charity Information Return (T3010), submission by the Canadian Bar Association, National Charities and Not-For-Profit Law Section, June 19, 6p. PDF
• Gumulka, G., Hay, S., Lasby, D. (2006). Building Blocks for Strong Communities – A Profile of Small- and Medium-Sized Organizations in Canada, a research report prepared for Human Resources and Social Development Canada, March, 98p. PDF

2004

• Barr, C., McKeown, L., Davidman, K., McIver, D., Lasby, D. (2004). The Rural Charitable Sector Research Initiative – A Portrait of the Nonprofit and Voluntary Sector in Rural Ontario. prepared for the Foundation for Rural Living, Toronto: Canadian Centre for Philanthropy.

2002

• Embuldeniya, D., Lasby, D., McKeown, L. (2002). An Analysis of Canadian Philanthropic Support for International Development and Relief, Toronto: Canadian Centre for Philanthropy January, 74p.
• Laing, D., Skelton, J., Torrance, J. (2002). Frequency of Various Types of NonCompliance by Registered Charities, Voluntary Sector Initiative, Joint Regulatory Table, Background Paper, 11p.

2001

• Sharpe, D. (1994, 2001). A Portrait of Canada’s Charities: The Size, Scope and Financing of Registered Charities, Canadian Centre for Philanthropy / Centre canadien de philanthropie, August, 116p. PDF

1999

• Revenue Canada (1999). Analysis of Returns of Registered Charities – 1995 Filing Period, Final Report of the Joint Table on Improving the Regulatory Framework, June 28, 23p.

1997

• Day and Devlin (1997) The Canadian Nonprofit Sector
• Hall, M., MacPherson, L.G. (1997). A Provincial Portrait of Canada’s Charities, Canadian Centre for Philanthropy Research Bulletin, vol. 4, no 2&3, 12p.

1994

• Campbell, D.R. (1994). The First General Map of Canada’s Third Sector, School of Policy Studies, Queen’s University, Discussion Paper 94-03, 44p.
• Sharpe, D. (1994, 2001). A Portrait of Canada’s Charities: The Size, Scope and Financing of Registered Charities, Canadian Centre for Philanthropy / Centre canadien de philanthropie, August, 77p. PDF

1992

• Smith, L.W. (1992). Canada’s Charitable Economy, Canadian Foundation for Economic Education.

• (20). . PDF

CRA Forms

Current Versions

T3010 (20) form EN / FR
T1235 (20) form EN / FR
T1236 (19) form EN / FR
T1240 (20) form EN / FR
T2081 (10) form EN / FR
T4033 Guide (20) EN / FR

Previous Versions

T3010 (19) form EN / FR
T3010 (18) form EN / FR
T3010 (17) form EN / FR
T3010 (16) form EN / FR
T3010 (15) form EN / FR
T3010 (14) form EN / FR
T3010 (13) form EN / FR
T3010-1 (10) form EN / FR
T3010B (09) form EN / FR
T3010A (05) form (EN & FR files not available)
T3010A (03) form (EN & FR files not available)
T3010A (02) form (EN & FR files not available)
T3010 (99) form EN / (FR files not available)
T3010 (98) form EN / (FR files not available)
T3010 (97) form EN / (FR files not available)
T3010 (96) form EN / (FR files not available)
T3010 (95) form EN / (FR files not available)

T1235 (19) form EN / FR
T1235 (18) form EN / FR
T1235 (15) form EN / FR
T1235 (13) form EN / FR
T1235 (09) form EN / FR
T1235 (05) form (EN & FR files not available)
T1235 (02) form (EN & FR files not available)

T1236 (19) form EN / FR
T1236 (18) form EN / FR
T1236 (15) form EN / FR
T1236 (14) form EN / FR
T1236 (13) form EN / FR
T1236 (10) form EN / FR
T1236 (09) form EN / FR
T1236 (05) form (EN & FR files not available)
T1236 (02) form (EN & FR files not available)

T1240 (16) form (EN & FR files not available)

T4033 Guide (19) EN / FR
T4033 Guide (17) EN / FR
T4033 Guide (16) EN / FR
T4033 Guide (15) EN / FR
T4033 Guide (14) EN / FR
T4033 Guide (13) EN / FR
T4033 Guide (12) (EN & FR files not available)

IRS Forms (US)

Current Versions

IRS (Internal Revenue Service) – Charities and Nonprofits website
Forms 990 series website
Form 990 (2020) PDF
Form 990-EZ (2020) PDF
Form 990-PF (2020) PDF
Form 990-T (2019) PDF
Form 990 Schedules with Instructions website

Instructions 2019 for Form 990 PDF
Instructions 2020 for Form 990-EZ PDF
Instructions 2020 for Form 990-PF PDF
Instructions 2019 for Form 990-T PDF

Previous Versions

IRS Form 990 Previous years website

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