Charity Website Compliance in Canada: CRA Rules and Best Practices

TL;DR: A registered charity’s website must not mislead donors. Under CRA Guidance CG-013, every fundraising representation must be truthful, accurate, complete and timely, and under ITA s. 149.1 and Guidance CG-027 the site must not support or oppose a political party or candidate. Few other website items are legal requirements, but official receipts must meet Income Tax Regulations s. 3501, paid advertising must fit the related-business rule, and Ontario charities with 50 or more employees must meet WCAG 2.0 Level AA.

If you are an executive director or communications lead at a registered charity and you are refreshing your website, preparing a grant application or running your annual board review, this guide separates what the law controls from good practice. Most items are best practice. The legal rules carry real consequences: CG-013 says the CRA can respond with penalties, suspension of receipting privileges or revocation.

What Makes a Canadian Charity Website Compliant?

A charity website is compliant when its content is accurate, lawful and consistent with the charity's registered purposes and CRA filings. No single "website law" applies to charities. The rules come from the Income Tax Act, CRA guidance, provincial legislation, and laws on areas such as accessibility and privacy.

This article tags each point so you can see what kind of advice it is:

• Legal requirement: set by legislation or regulation.
• CRA guidance: the CRA's published position on how it applies the law.
• Governance practice: steps a board may take to show accountability.
• Fundraising practice: steps that reduce the risk of misleading donors.
• Website practice: usability and design choices.
• Funder consideration: things some grantmakers may review.

Missing a best practice is not a violation. Missing a legal requirement may be. Where an issue falls in between, this article says it "may raise questions."

Why Does a Charity's Website Matter for CRA Compliance?

A website is public, so anyone can read it, including the CRA. The CRA has said a charity can be selected for audit because of media articles or other publicly available sources. It has also said audits look at publicly available information. That wording is broader than websites, but a public website fits within it.

Different readers may see the same page in different ways:

• Donors may ask whether their gift will be used as described.
• Grantmakers may ask whether the charity does what its application says.
• Regulators may compare public statements with the charity's purposes, T3010 return and receipts.
• The public and media may notice anything outdated, inconsistent or misleading.

The T3010 makes that comparison easy. Its program descriptions, list of directors and financial information are public. Before you update the website, look up your charity on the CRA's List of charities and read the program description in your latest return. If the website describes different programs, update the page or reflect the change in your next T3010. A mismatch does not by itself breach the Income Tax Act, but a CRA reviewer or a funder may ask you to explain it.

What Should a Canadian Charity Include on Its Website?

A Canadian charity website should clearly explain the organization's charitable purposes, activities, who it serves, and how the public can contact or support it. Depending on the charity and its activities, information about governance, finances, fundraising and impact may also help show transparency and credibility.

Most of this is good practice, not law. Nearly every charity should include:

• its mission, in plain language;
• the programs it runs now, and who they serve;
• its legal name and contact details;
• its charitable registration number, so donors can check it on the CRA's List of charities;
• how to donate or get involved; and
• who leads the organization.

Depending on the charity, add annual reports or financial information, key policies, impact information and an accessibility statement. The sections below cover each one.

Compliance considerations vs. donor and funder best practices

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How Should a Charity Explain Its Mission and Activities?

Describe the mission in plain language and tie it to the purposes in the charity's governing documents. Describe only the programs the charity actually carries on. A first-time visitor should understand what the charity does within a few seconds.

Start with the questions visitors already have:

• What is the mission?
• What is the charity's story?
• Who does it serve?
• What programs does it offer?
• What has it achieved?
• Who leads it?

Then run three checks:

• Compare the description with the charity's purposes. A charity must devote its resources to activities that further its charitable purposes. A mission statement that promises something broader, or different, may raise questions. (ITA s. 149.1(1))
• Keep program pages current. A program that has ended, or never launched, should not read as ongoing.
• Be careful about calling the website itself a "program." The CRA says that making information available to the public is not enough, on its own, for an information activity to further a charitable purpose. The charity has to actively disseminate it so the audience actually receives it. In the CRA's example, handing detailed pamphlets to hikers entering a park would likely qualify, but posting the same facts on an environmental charity's website would not. (CG-013, paras. 126–127)

Can a Canadian Charity Accept Donations Through Its Website?

Yes. Online giving is a common form of fundraising, and CRA guidance lists websites among the channels it treats as fundraising. The charity stays responsible for keeping its appeals truthful, issuing compliant receipts and following provincial rules.

Many tools can set up a "donate" button quickly. The compliance work is in what the page says and how gifts are handled. A donation page should make clear:

• Which charity receives the gift. CRA guidance says charities must not misrepresent this. (CG-013, para. 51)
• How gifts will be used, including whether a donor can direct a gift to a specific purpose and how that request will be honoured.
• Whether an official receipt will be issued. Receipts must meet the Income Tax Regulations. Some payments, such as sponsorships or event tickets that come with benefits, may not qualify for a full receipt. (Legal requirement)
• Who else is involved. If a third-party fundraiser or platform is used, do not misrepresent that or how the fundraiser is paid. (CG-013, para. 51)
• What share reaches programs. Claims that "100% of your gift" supports programs need care, because fundraising usually has costs. (CG-013, para. 51)

Online raffles, lotteries and 50/50 draws are regulated by the provinces and territories. Confirm that the charity holds any required licence before promoting one. (Legal requirement, provincial)

Can a Donation-Heavy Home Page Affect Fundraising Reporting?

Yes, it can. A charity can report none of a website's costs as fundraising only if the site meets the CRA's "substantially all" test, meaning 90% or more of the activity serves a purpose other than fundraising. (CG-013, para. 117)

The CRA gives a home page as an example. If the home page is used extensively to ask for donations, and program information appears only after that, the donation content is prominent enough to count as more than 10% of the activity. The test is not met. (CG-013, Appendix B, Example 5)

Some of the site's costs may then belong on line 5020 (fundraising expenses) of the T3010. That line feeds the CRA's fundraising ratio: line 5020 divided by receipted donations (line 4500) plus other fundraising revenue (line 4630). (CG-013, para. 83) The CRA reads the ratio this way (CG-013, para. 85):

• Under 35%: unlikely to raise questions.
• 35% and above: the CRA looks at the average over recent years for a trend of high costs.
• Above 70%: the charity must be able to explain and justify the spending.

Ask your accountant how the charity allocates website costs, especially if the home page is mostly a donation appeal.

What Financial Information Should a Charity Publish on Its Website?

The CRA does not require a charity to post its financial statements on its website. Instead, the CRA makes the T3010 public, and financial statements are available to the public on request. Many charities still publish an annual report or summary. Anything published should be accurate, complete and timely.

Other laws may add their own rules. For example, a federal not-for-profit corporation that receives more than $10,000 in a year from public donations or government grants must file its financial statements with Corporations Canada. Those filings are public. Provincial rules vary. (Legal requirement, depending on the charity's incorporating statute)

If you publish financial information, check the following first:

• Use final, approved statements and date them. If figures are pending, say they are not final. CRA guidance encourages this. (CG-013, para. 157)
• Match the T3010. Explain differences, such as a different accounting basis, instead of leaving readers to find them.
• Include fundraising costs. The CRA recommends disclosing fundraising costs and revenues so donors are not misled about the resources that reach programs. (CG-013, para. 151; Fundraising practice)
• Do not show only the good news. CRA guidance says disclosure should be truthful and that relevant material should not be withheld to steer conclusions. (CG-013, para. 154)
• Make it easy to find. The CRA treats information that is hard to locate as not accessible. (CG-013, para. 155)
• Consider publishing your reserve policy. The CRA says a public policy may help show that appeals do not misstate the charity's financial need. (CG-013, para. 162)

If the records have gaps or a filing is late, fix that before publishing.

Should a Charity List Its Directors and Leaders Online?

Many charities do, and it is a common way to show governance and accountability. Directors' names, positions and dates of service are already public through the CRA, so listing them usually reveals little new. Personal details beyond that need more care.

The CRA keeps some director information confidential, including home addresses, phone numbers and dates of birth. Before posting more than names and titles, consider:

• getting each person's consent for bios, photos and contact details;
• using a general charity email or phone number instead of personal ones;
• removing former directors and updating titles promptly; and
• thinking about safety if the charity serves vulnerable people or works on a sensitive cause.

Funders may read leadership pages to see relevant experience and how the board is structured. Keep the page consistent with the directors' worksheet (Form T1235) the charity files and with its corporate records.

How Should a Charity Show Its Impact on Its Website?

Report what the charity did and what changed because of it, using figures and stories it can support. Vague or inflated claims can mislead donors and, in fundraising material, may create compliance concerns.

The difference between activities and outcomes is worth getting right. The numbers below are hypothetical.

• Activity: "We delivered 10 workshops."
• Outcome: "Ten workshops reached 250 participants. 180 completed the full program."

The second statement tells a reader about scale and follow-through. It is stronger still if it says how the result was measured, such as a survey after the program.

A few habits keep impact claims sound:

• Keep an evidence file. Note the source, date and method behind each figure.
• Date your statistics. "In the 2025 program year" ages better than "last year."
• Avoid unsupported superlatives. Claims such as "the only" or "Canada's leading" need support. The federal Competition Act prohibits false or misleading representations by charities and by the fundraisers they hire. (CG-013, para. 52; Legal requirement)
• Get consent for stories and photos. Written consent is best, especially for children and sensitive services. (Website practice)
• Be honest about images. Stock photos can suggest that the people pictured are real beneficiaries. Real photos, taken with consent, avoid the problem. (Website practice)

What Do Grantmakers Look for on a Charity Website?

Grantmakers do not all follow the same process, and many rely mainly on the application. Some may also review a charity's website to confirm what it does, who leads it, and whether its information is current and consistent with what it submitted.

A funder may look for:

• a clear mission that shows what the charity does and for whom;
• current programs, with evidence of results;
• leadership and governance information;
• annual reports or financial information that are easy to find;
• recent updates, which suggest the charity is active; and
• consistency with the application, the T3010 and the charity's public record.

Trust signals should be real. A charity may display an accreditation, such as Imagine Canada's Standards Program Trustmark, only if it holds one. Donors and funders can also check registration on the CRA's List of charities.

Before applying for a grant or approaching a major donor, run the checklist at the end of this article. (Funder consideration)

What Website Content Can Create Compliance Concerns?

Content can raise concerns if it misdescribes the charity's activities or finances, promotes commercial interests, supports a political party or candidate, or promises something the charity cannot deliver.

Not every problem carries the same weight. The table gives examples at each level. It is not a complete list.

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Which Fundraising Statements Can Mislead Donors?

CRA guidance says a charity should make sure every representation it makes, and every representation made on its behalf, is truthful, accurate, complete and timely. Charities must not misrepresent who receives a donation, where and how much work they do, whether they use third-party fundraisers, or how much money goes to charitable work. (CG-013, para. 51)

Urgency is a common trap. Consider a charity that runs an "emergency appeal" banner while holding substantial reserves. The CRA has said an appeal that suggests urgent need, when the charity has apparently unjustified reserves, could be misleading. Say what the funds are for, and describe the charity's financial position honestly. (CG-013, para. 67)

Can a Charity Website Carry Ads, Sponsor Logos or Third-Party Promotions?

A registered charity can only carry on a business if it is a "related business." Selling advertising on a website, regularly and for profit, may amount to carrying on a business, so review it first. The term "unrelated business income" comes from US law. The Canadian question is whether the activity is a related business.

Thanking supporters is treated differently. According to the CRA's Sponsorship page, a charity can issue a business a receipt for the full donation when the business is recognized the same way as every other donor, with no special treatment, and the recognition is minimal, such as a simple acknowledgment.

Special recognition, or more than minimal recognition such as banners or advertising for a business's products, is sponsorship. Sponsorship is an advantage that can reduce or block a receipt.

For example, "Thank you to our supporters," followed by an alphabetical list, is simple acknowledgement. A page that says "Visit our sponsor for 10% off" looks more like an advertisement.

Two more points:

• Cause-related pages count as fundraising. The CRA gives a page about a restaurant donating part of its sales as an example. Disclose any costs the charity pays and how revenue will reach it. (CG-013, paras. 106 and 161)
• Do not promote insiders without review. Featuring a director's or employee's business as a "partner" may raise private benefit questions. CG-013 says fundraising cannot deliver an undue private benefit (para. 33), and the CRA's own Q&A says a director hiring their own company to fundraise would almost certainly be viewed as a more than incidental private benefit (Appendix D, Q.16).

Can a Charity Website Include Political Content or Public Comments?

A charity can speak on policy issues, but it must not directly or indirectly support or oppose a political party or candidate. The CRA lists website materials among the external messaging that can amount to direct support, such as telling visitors not to vote for a party. (CG-027)

Where a site allows public comments, the CRA expects the charity to monitor the platform where possible. Comments that support or oppose a party or candidate should be removed in a timely way. Where the platform allows it, the charity must also remove comments it should know are false or misleading. A short moderation notice can set expectations. Directors and leaders who share personal political views should not use the charity's website or publications to do so.

How Often Should a Charity Update Its Website?

No law sets a fixed schedule, but information should be updated when it changes and reviewed at least once a year. CRA guidance on disclosure says information should be accurate, accessible and timely, and updated as soon as possible. (CG-013, paras. 153 and 157)

Good moments for a review:

• After filing the T3010, which is due within six months of the fiscal year-end. Compare the website with it.
• When directors or officers change.
• When a program starts, changes or ends.
• When a campaign closes. Remove or clearly date expired appeals and event pages.
• Before a grant application or a major-donor meeting.

Name one person who owns the site, and put the annual review in the board calendar next to the T3010 filing date. Before changing or deleting a major campaign or impact page, save a dated PDF copy so the charity can show what it said at the time. (Website practice)

What Website Accessibility Rules Apply to a Canadian Charity?

It depends on where the charity operates and how large it is. In Ontario, the Accessibility for Ontarians with Disabilities Act (AODA) sets two separate thresholds:

• Websites (50 or more employees): public websites, and web content published after January 1, 2012, must meet WCAG 2.0 Level AA, except for live captions and pre-recorded audio descriptions. (Legal requirement)
• Compliance reports (20 or more employees): businesses and non-profits must file an accessibility compliance report every three years. The current deadline is December 31, 2026. (Legal requirement)

A charity can fall under one duty without the other. Count full-time, part-time and seasonal employees before deciding which applies.

Other provinces and federal laws may apply, and accessible design is good practice for every charity. Ontario's accessibility standards do not replace human rights obligations, which apply separately.

Practical steps include:

• adding descriptive alt text to meaningful images;
• captioning videos and providing transcripts for audio;
• checking colour contrast and making sure the site works with a keyboard;
• testing key pages on a phone; and
• publishing annual reports and forms in accessible formats, not only as scanned PDFs.

What Should a Charity Website Compliance Checklist Cover?

Use this checklist for an annual review, and again before applying for grants or approaching major donors. Each item is tagged so you can tell a legal requirement from CRA guidance or good practice.

Purpose and programs

• ☐ The mission is stated in plain language on the home page or one click away. (Website practice)
• ☐ The description of purposes and activities matches the governing documents and what the charity does today. (CRA guidance)
• ☐ Program pages are current. Ended programs are removed or marked as past. (Website practice)
• ☐ Website descriptions are consistent with the program descriptions in the latest T3010. (Governance practice)

Donations and fundraising

• ☐ The donation page names the charity that receives the gift. (CRA guidance)
• ☐ Receipt statements are accurate, and official receipts meet the Income Tax Regulations. (Legal requirement)
• ☐ "100%" claims are supportable or removed. (CRA guidance)
• ☐ Appeals do not overstate need, given the charity's finances and reserves. (CRA guidance)
• ☐ Any use of third-party fundraisers or platforms is described accurately. (CRA guidance)
• ☐ Raffles, lotteries and 50/50 draws have the required provincial licence. (Legal requirement)

Money and governance

• ☐ Any financial information posted is final, approved, dated and consistent with the T3010. (Fundraising practice)
• ☐ Fundraising costs are disclosed wherever financial information is published. (Fundraising practice)
• ☐ Listed directors and officers are current and have agreed to be named. (Governance practice)
• ☐ Any published reserve or fundraising policy is up to date. (Governance practice)

Impact and stories

• ☐ Every statistic has a source, date and method on file. (Website practice)
• ☐ Activities and outcomes are described separately. (Funder consideration)
• ☐ Stories and photos have written consent, and stock images are not presented as real beneficiaries. (Website practice)

Commercial and political content

• ☐ Supporter acknowledgements are equal and free of promotional messages, or the arrangement has been reviewed as a possible sponsorship. (CRA guidance)
• ☐ No advertising, affiliate links or paid promotion appears without a review under the business-activity rules. (Legal requirement)
• ☐ No page, post or comment supports or opposes a political party or candidate. (Legal requirement)
• ☐ There is a plan for moderating public comments. (CRA guidance)

Access and maintenance

• ☐ Key pages work on a phone and with a keyboard. Images have alt text and videos have captions. (Legal requirement in some cases; otherwise website practice)
• ☐ A privacy notice and email sign-up language are in place. (Website practice)
• ☐ Contact details are current, and one named person owns the site and its review dates. (Website practice)
• ☐ Ontario charities with 20 or more employees have filed their accessibility compliance report by December 31, 2026. (Legal requirement)

Grant readiness

• ☐ The latest T3010 is filed, and the website address held by the CRA is current. (Governance practice)
• ☐ Leadership, program and impact pages have been updated in the last review cycle. (Funder consideration)
• ☐ Someone outside the communications team has read the site as a funder and as a regulator might. (Funder consideration)

Frequently Asked Questions

These answers cover common questions that the sections above do not fully address.

Does a Canadian charity need a website?

CRA guidance does not require a registered charity to have a website. Most still find one useful, because donors, funders and the public expect to learn about and verify a charity online. If a charity has a website, its content should meet the standards described above.

Can website content create CRA compliance problems?

Yes. The CRA has said audits can be prompted by media articles or other publicly available sources, and audits examine publicly available information. Content that is misleading, inconsistent with the charity's filings, supports a political candidate or promotes commercial interests may raise questions. Not every issue is a violation, but each is worth reviewing.

Can a charity thank businesses and donors on its website without affecting receipts?

Often, yes. According to the CRA's Sponsorship page, a business can receive a receipt for the full donation when it is recognized the same way as every other donor, with no special treatment, and the recognition is minimal, such as a name on a supporter list. Special recognition, banners or product advertising count as sponsorship, which is an advantage that can reduce or block a receipt. Review the arrangement before publishing.

Does this guidance apply to a non-profit that is not a registered charity?

Only in part. Only registered charities and certain other qualified donees can issue official donation receipts, and a non-profit that is not registered should not describe itself as a registered charity. The CRA guidance discussed here applies to registered charities. Other non-profits face different tax, corporate and provincial rules, so check which apply.

Should a charity get consent before posting photos or stories of the people it serves?

Consent is strongly recommended. Written consent lets a charity show what was agreed, especially for children, vulnerable people or sensitive services. Privacy laws that apply vary by province and by the charity's activities, so confirm which rules apply.

Does a charity need a privacy policy or consent for email sign-ups?

A privacy notice is good practice. The federal privacy law, PIPEDA, usually does not apply to charities' fundraising, but non-profit status is not conclusive and some provincial privacy laws may apply. Canada's anti-spam law, CASL, has a limited exemption for registered charities' fundraising messages, so newsletters and mixed-purpose emails need care. Collect clear consent and make unsubscribing easy.

A website review can catch these issues before a funder, donor or regulator does. If you would like a lawyer to review your charity's website content against CRA guidance, contact B.I.G. Charity Law Group.