How to Register a Temple in Ontario: Compliance Guide

Starting a temple in Ontario takes more than faith and community spirit. There’s a maze of legal steps, property rules, and provincial regulations to navigate.

Many religious groups get tripped up by the process because it blends nonprofit incorporation, charitable registration, and municipal planning. It’s not exactly intuitive, and the paperwork can feel endless.

To register a temple in Ontario, you’ll need to incorporate as a nonprofit, add charitable religious clauses to your articles, appoint at least three directors, and apply for charitable status with the Canada Revenue Agency.

Charitable approval from the CRA can drag on anywhere from 8 to 18 months — and as of 2026, religious organization applications under the Advancement of Religion category often trend toward the longer end of that range. Patience is genuinely a must.

If you're planning to build or renovate a worship space, zoning, permits, and site plan approvals all come into play. It's a lot, honestly.

This guide tries to break things down step by step. You’ll find advice on everything from picking a name and writing bylaws to meeting building codes and keeping your paperwork in order after you’re up and running.

Whether you’re starting small or aiming for something bigger, knowing these requirements can save you a lot of headaches.

Quick Answer: How to Register a Temple in Ontario (2026)

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Total minimum timeline from incorporation to charitable status: approximately 9–20 months.

Preparing for Incorporation

Before you incorporate a temple in Ontario, there are a few administrative hurdles to clear. You’ll need a unique name, some search paperwork, and a solid leadership group.

Selecting a Distinctive Name

Your temple’s name can’t already belong to someone else in Ontario. It should make the religious purpose obvious and follow the province’s naming rules.

Don’t pick anything that sounds like a government agency or could mislead people. You’ll need a legal ending like "Temple," "Organization," or "Corporation." Names that are too close to existing groups won’t fly.

It’s smart to have backup names ready. The NUANS search will check if your choice is available. Sometimes, specific religious terms have extra rules—worth double-checking.

Obtaining a NUANS Report

A NUANS report through a private search portal typically costs $20–$35 for a provincial search. The federal portal charges a fixed rate of $13.80. It confirms your name isn't already taken and checks both provincial and federal databases. 

The report is good for 90 days. If you don’t file your incorporation in that window, you’ll need a new one. You can get a NUANS report online or through private search firms.

This is a required step for every Ontario incorporation. You’ll attach the report to your application, usually through Ontario Business Central.

2026 update: NUANS fees have remained stable. A provincial search through a private portal costs $20–$35; the federal portal charges $13.80. If you are considering federal incorporation under the Canada Not-for-Profit Corporations Act (CNCA) as an alternative to provincial incorporation, note that Corporations Canada processes most online applications within one business day. 

Appointing the Board of Directors

You’ll need a board of directors before you can incorporate. Ontario says nonprofits must have at least three directors.

Directors should be 18 or older and mentally capable. Under the Ontario Not-for-Profit Corporations Act, 2010 (ONCA), which came fully into force on October 19, 2021, there are no Canadian residency requirements for directors of an Ontario nonprofit corporation. A board can consist entirely of non-residents.

However, for charitable registration purposes, the CRA requires a minimum of three legally independent, arms-length directors regardless of residency. This applies to all religious organizations seeking registered charity status.

The first board sets up the temple’s structure and bylaws. You’ll need to collect full legal names and home addresses for all directors—this goes in your incorporation paperwork.

Drafting Charitable and Religious Governance Documents

Proper governing documents are a must if you want to incorporate and later get charitable status from the CRA. These documents need specific charitable clauses, clear religious purposes, and rules that satisfy both the province and the feds.

Charitable Articles of Incorporation

The Articles of Incorporation are your temple’s foundation under Ontario’s Not-for-Profit Corporations Act, 2010 (ONCA). They should list the official name, registered address, and the first board of directors.

The CRA won’t look at your charitable application until you have certified Articles with an official stamp and date. Ontario offers templates, but it’s wise to tailor them to your faith and community needs.

If you’re unsure how to set up a small church or temple, it all starts with filing these incorporation documents through the ministry that handles corporate filings.

Object and Charitable Clauses

Your charitable clauses need to spell out the temple’s religious and charitable purposes in concrete terms. The CRA won’t accept vague or catch-all statements.

The CRA reviews charitable purposes with strict scrutiny. To qualify under the "Advancement of Religion" head of charity, your object clauses must explicitly address three elements: manifestation of faith and doctrine, public benefit (activities open to the public, not just members), and a clear spiritual or religious baseline. Vague or social purposes will result in rejection. 

Your object clauses should reflect genuine religious activities. Strong examples include:

• Holding regular worship services and religious ceremonies open to the public
• Providing religious instruction, spiritual guidance, and theological education grounded in [your faith tradition]
• Maintaining a place of worship for the practice and observance of [your faith]
• Conducting outreach and charitable programs rooted in the religious teachings of [your faith tradition]

Note: Purposes framed as "cultural understanding" or social wellness are not considered religious purposes under Canadian common law and will cause the CRA to reject your application. Object clauses must exclusively advance religion to satisfy the legal test. 

2026 CRA scrutiny update: The CRA continues to reject a significant proportion of religious charity applications where object clauses are insufficiently specific. Common rejection triggers include: object clauses that reference "community building," "cultural programming," or "social services" without explicitly grounding them in religious doctrine; purposes that apply equally to a secular nonprofit; and clauses that list multiple heads of charity (e.g., advancement of religion and relief of poverty) without demonstrating that religion is the dominant and primary purpose. If your temple also runs food banks or social programs, consider whether a separate charitable entity or a carefully structured ancillary purposes clause is more appropriate. 

Don’t forget a dissolution clause—if the temple ever shuts down, leftover assets have to go to another qualified charity.

Bylaws and Internal Policies

Bylaws set the day-to-day rules: how to elect board members, call meetings, manage finances, and make big decisions. Ontario insists on having bylaws, but you don’t have to file them with the province.

They should cover membership rules, voting, and the roles of religious leaders versus the board. Spell out how many board members you’ll have, their terms, and what counts as a quorum.

Internal policies tackle things like money handling, conflicts of interest, and volunteer management. The CRA expects policies that keep private benefit in check and make sure funds go to charitable work. It’s not just red tape—these rules help keep your charitable status safe and make leadership changes smoother.

What the CRA Reviews in a Temple Application

The CRA's Charities Directorate evaluates temple applications against a specific legal framework. Understanding what reviewers look for helps you prepare a stronger submission.

Religious character test. Your application must demonstrate that the organization genuinely advances religion as understood in Canadian common law: there must be a faith system, a set of beliefs, and practices through which adherents express those beliefs. The CRA will ask for details about your faith tradition, doctrine, and the specific religious activities the temple will conduct.

Public benefit requirement. Religious activities must benefit the public, not just members. This means worship services, religious education, and spiritual programs must be open or accessible in some meaningful way to the broader community — not restricted to a closed membership.

Governance review. The CRA reviews bylaws, director independence, and conflict-of-interest policies. All directors must be at arm's length from one another. Family members, business partners, or financially linked individuals on the same board will trigger additional scrutiny.

Financial transparency. Even at the application stage, the CRA wants to see a projected budget and a description of how funds will be used. Temples that plan to compensate religious leaders must demonstrate the compensation is reasonable and not a private benefit.

Application document checklist (2026):

• Completed Application to Register a Charity
• Certified copy of Articles of Incorporation
• Bylaws or constitution
• Minutes of the first organizational meeting
• Detailed description of all activities (current and planned)
• Sample religious program schedule or worship calendar
• Projected financial statements for the first two fiscal years
• Conflict of interest policy

Filing and Registering with Ontario Business Registry

The Ontario Business Registry (OBR) is where you actually register your temple as a nonprofit. It’s all online now, and you’ll need a company key plus some other details to get started.

2026 status: The Ontario Business Registry remains the sole portal for nonprofit incorporations in Ontario. As of 2026, the platform processes the vast majority of new nonprofit incorporations electronically within minutes of submission and payment. Paper-based applications are no longer the standard path for new registrations. 

Accessing the Ontario Business Registry Platform

The OBR went live on October 19, 2021, and it’s now the main portal for incorporations in Ontario. You’ll have to create a profile before you can file anything.

You’ll need four things: an Ontario.ca Login, an Ontario Business Account linked to it, a company key (which you get after submitting incorporation docs), and all the credentials handy to use OBR’s services.

Through the platform, you can handle over 90 transactions—everything from initial registration to annual returns. If this all sounds overwhelming, services like Ontario Business Central can walk you through it.

Importance of the Company Key

Your company key is a 9-digit code that proves you’re authorized to handle filings for your temple. Don’t share it widely—only trusted advisors like lawyers or accountants should see it.

If a service provider is filing for you, they’ll need the key to act on your behalf. The ministry issues it for free, either by email (right away) or by mail (takes a few days).

You can always request your company key again through the OBR if you lose it. Just keep it somewhere safe.

Completing and Submitting Registration

When you’re ready, you’ll file your incorporation forms through the OBR and pay the required fees. Make sure your email, office address, and director info are accurate—this goes on the public record, but admin contacts stay private.

Under ONCA, the initial director and officer information is submitted directly as part of the electronic Articles of Incorporation. There is no separate standalone filing required after incorporation for new electronic registrations through the OBR. 

If anything changes, you have 15 days to update your filing. Once you’re registered, you can use the OBR for annual returns and other updates. Most filings go through instantly, though some might take a little longer for review.

How Long Does It Take to Register a Temple in Ontario?

The full process from name search to operational charitable status typically takes 10 to 22 months, depending on how quickly documents are prepared and how the CRA workload is at the time of application. Here is a realistic breakdown:

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Practical tip: File your incorporation and begin drafting your CRA application in parallel. You cannot submit the CRA application until you have your Articles of Incorporation, but you can prepare everything else in advance so there is no gap between incorporation and application submission.

Navigating Site Selection and Land Use Approvals

Choosing a spot for your temple isn’t just about location—it’s about zoning and municipal rules. You’ll need the right approvals before you break ground.

Zoning Approval and Permitted Uses

Ontario municipalities divide land into zones, each with its own set of permitted uses. Make sure your property allows religious assembly or places of worship.

If it doesn’t, you’ll have to apply for rezoning. That means paperwork, explaining your plans, and sometimes public meetings with local residents.

In some cases, a minor variance is enough if your use is close to what’s already allowed. The Committee of Adjustment reviews these and can grant minor exceptions.

Setbacks and Height Restrictions

Municipalities set rules on how far buildings must be from property lines, roads, and other structures—these are called setbacks. They can range from 3 to 15 metres, depending on where you are and what the land is zoned for.

Height limits are another hurdle. Most residential zones cap buildings at two or three storeys, while commercial areas might let you build higher. If your temple design includes domes or towers, you might need extra approval.

Get a land survey to check your boundaries and spot any easements or restrictions. This helps your architect design something that ticks all the boxes before you submit plans.

Municipal Planning and Community Engagement

Municipal planning departments review temple applications to see if they fit the Official Plan and local development goals. They’ll look at parking, traffic, environmental impact, and how the building fits the neighborhood vibe.

It’s a good move to talk to the community early—host info sessions, attend association meetings, and listen to concerns about parking, noise, or design.

Some municipalities require site plan approval before you can get a building permit. This review looks at design, landscaping, drainage, and access to make sure everything meets local safety and environmental standards.

Meeting Building and Accessibility Standards

Temples in Ontario have to meet the Ontario Building Code and accessibility laws. These cover safety, fire protection, capacity, and access for people with disabilities.

Ontario Building Code Compliance

The Ontario Building Code (OBC) sets the rules for new temple construction and big renovations. Temples fall under Group A, Division 1—assembly buildings.

This means stricter fire safety, exit calculations, and structural standards based on how many people you expect. No building permit will be issued until your plans hit every OBC requirement.

The code covers fire-rated walls, emergency lights, wide enough exits, and proper ventilation. There are also seismic and accessibility requirements in Part 3 of the code.

Local inspectors check compliance at several stages—foundation, framing, mechanical, and final sign-off before occupancy.

OBC Updates for Religious Facilities

Recent updates to the OBC have made accessibility tougher for religious buildings. Now you need barrier-free paths from parking to every public area inside the temple.

Washrooms must have accessible fixtures and enough space for wheelchair turns. The ratio of accessible stalls is higher, and larger temples are encouraged to add family washrooms. Signage needs good contrast for people with low vision.

Ensuring Accessibility and Barrier-Free Design

The Accessibility for Ontarians with Disabilities Act (AODA) works alongside the OBC to make spaces inclusive. The Design of Public Spaces Standards (AODA regulation 191/11) applies to new builds and major renovations.

You’ll need accessible parking with the right signage and dimensions. Entrance doors must be wide enough, with handles that are easy to use. Ramps need gentle slopes and handrails on both sides.

Inside, there has to be enough space for mobility devices to turn and move. Service counters should have a lowered section for wheelchair users. Tactile warnings are needed at stairs and level changes.

Assistive listening systems help people with hearing loss, and visual fire alarms back up the standard ones. These features make sure everyone can join in worship and access every part of the temple safely.

Completing Site Plan and Traffic Approvals

Before construction starts on a temple in Ontario, the property owner has to secure site plan approval and complete any required traffic studies.

These approvals exist to make sure the project meets municipal standards for safety, accessibility, and how it might affect the community.

Site Plan Approval Process

Site plan approval is a municipal planning tool that controls specific site elements before development begins.

Most municipalities in Ontario designate areas where site plan control applies, and temple projects almost always need this approval.

The application requires detailed drawings—think building locations, parking, landscaping, waste areas, and pedestrian and vehicle access points.

Drainage plans are a must, too. If the municipal official plan calls for it, exterior design elements might get a review as well.

Municipalities look at whether the proposal fits with the Provincial Policy Statement and local zoning bylaws.

Different departments will review technical details like fire routes, accessibility features, and servicing plans.

Under the Planning Act, R.S.O. 1990, c. P.13, municipalities have 60 days to approve or refuse a site plan application. If they don't respond within that period, the applicant may appeal to the Ontario Land Tribunal for non-decision.

The municipality might also require a site plan agreement, which can set out conditions like road widenings, parking, or landscaping maintenance.

Traffic Impact Study (TIS) Requirements

A Traffic Impact Study looks at how the temple will affect local traffic and road safety.

Municipalities usually require a TIS if the development will generate a lot of vehicle trips or affect nearby intersections.

The study needs to be done by a qualified traffic engineer. It covers current traffic, projected traffic during peak worship and special events, and parking needs.

The TIS also checks pedestrian safety, transit access, and how surrounding streets might be impacted.

Depending on what the study finds, the municipality might ask for changes to site access, extra turn lanes, traffic signals, or different parking layouts.

Post-Registration Compliance and Operations

Once a temple gets charitable registration in Ontario, it has to keep proper corporate records and submit annual filings to both provincial and federal regulators to stay in good standing.

Maintaining Corporate Records

Temples incorporated under the Not-for-Profit Corporations Act, 2010 (ONCA) must keep detailed corporate records at their registered office.

This means articles of incorporation, by-laws, minutes of all board and member meetings, a register of directors and officers, and financial statements.

If the temple has a formal membership structure, a register of members is also required.

Directors are legally responsible for making sure these records are accurate and up to date.

When board members change, the temple must update its records within 15 days and file a notice with the Ontario Business Registry.

The company key—a unique identifier assigned at incorporation—is used for all provincial filings and updates.

Access to records is regulated, too. Members can inspect certain records during regular business hours, and the temple has to provide copies if asked.

Good record-keeping protects the organization during CRA audits and shows accountability to donors and the community.

Annual Filings and Ongoing Regulatory Updates

Registered temples have to file a T3010 Registered Charity Information Return with the CRA every year.

This form reports the temple’s revenues, expenses, charitable activities, and governance details. The deadline is six months after the fiscal year-end.

Missing the deadline can lead to penalties or losing charitable status. That’s not something you want.

At the provincial level, temples incorporated under ONCA file an annual return with the Ontario Business Registry. This confirms the registered office address and lists the current directors.

You have to file even if nothing changed during the year. It’s just part of the deal.

Temples should also keep an eye on changes to addresses, directors, or legal structure and file updates quickly.

If you amend the articles of incorporation or by-laws, you need member approval and must file with the Ontario Business Registry using the company key.

Disbursement quota reminder (2026): Registered charities in Canada — including temples — must meet the disbursement quota, which requires spending a minimum percentage of the charity's prior-year average property value on charitable activities or qualifying disbursements. The 2022 federal budget amendments established a tiered rate: 3.5% on investment property valued up to $1 million, and 5% on the portion of property exceeding $1 million. Both rates remain in effect as of 2026. Temples that hold significant real property — such as a temple building — must factor this into annual financial planning, as the 5% rate will apply to any portion of property value above the $1 million threshold. Failure to meet the disbursement quota can result in a compliance letter, penalty tax, or ultimately revocation of charitable status. 

Conclusion

Registering a temple in Ontario in 2026 takes planning, legal precision, and patience — particularly during the CRA charitable registration stage, which continues to be the longest and most document-intensive part of the process. 

The process involves picking a unique name, appointing directors, incorporating as a nonprofit, and applying for charitable status with the Canada Revenue Agency.

Each step matters for making the temple a legitimate religious organization.

The timeline varies depending on how fast documents are prepared and submitted.

Provincial incorporation through the Ontario Business Registry is typically processed within minutes of submission. Federal incorporation can be done in just one day. 

Charitable status approval by the CRA is slower — typically 8 to 18 months, and sometimes longer for religious organizations under the Advancement of Religion category. 

Having everything ready ahead of time helps avoid frustrating delays and bumps up your odds of approval.

B.I.G. Charity Law Group is a Canadian charity law firm with extensive experience registering temples, mosques, churches, and other religious organizations across Ontario and Canada. Our lawyers are familiar with the CRA's current review standards for Advancement of Religion applications and can help you structure your governing documents to meet them. 

If you need help registering a temple, or if your CRA application was rejected, reach out for a free consultation at 416-488-5888 or email dov.goldberg@charitylawgroup.ca.

You can also visit CharityLawGroup.ca or book a free consultation.

Frequently Asked Questions

New places of worship in Ontario have to make a lot of legal and administrative decisions—everything from picking a corporate structure to figuring out tax and building requirements.

Here are answers to some of the most common questions about registration, compliance, and running a temple.

What legal structure should a new place of worship choose in Ontario, and what are the practical differences between incorporating and operating as an unincorporated group?

You can operate as either an incorporated nonprofit or an unincorporated religious group.

Most temples incorporate. It’s just safer and gives legal protection to members and directors.

Incorporated religious organizations are separate legal entities.

This means the corporation (not individual members) holds property and signs contracts. Directors have limited personal liability for debts and legal issues.

Unincorporated groups are easier to start but offer no legal separation. Members can be personally liable for debts, lawsuits, and other headaches.

Property has to be held in members’ or trustees’ names, which is less than ideal.

Incorporation is required if you want charitable status with the Canada Revenue Agency. Without that, you can't issue official donation receipts, which allow individual donors to claim a non-refundable tax credit at the federal and provincial level under section 118.1 of the Income Tax Act, and fundraising gets much harder. 

Ontario allows provincial incorporation through the Ontario Business Registry. Federal incorporation is also an option through Corporations Canada.

Provincial incorporation requires at least three directors. Federal incorporation under the CNCA requires a minimum of one director for incorporation purposes, but the CRA will not grant charitable status to a religious organization with only one director — a minimum of three independent, arms-length directors is required for charitable registration regardless of the incorporation stream. 

What documents and information are typically required to incorporate a religious organization in Ontario, including governance rules and director details?

Ontario requires specific documents to incorporate a temple.

You’ll need Articles of Incorporation with the temple’s name, address, and purpose.

A NUANS report proves your name is unique. It's valid for 90 days and costs $20–$35 through a private provincial search portal, or $13.80 through the federal portal. 

The Articles need object clauses describing the temple’s religious and charitable purposes.

These should state the temple will advance religion through teaching, worship services, and maintaining a place of worship. You have to specify the religious tradition.

For provincial incorporation, you need three directors. Each must provide a full legal name and address, and all must sign the documents (electronic signatures are fine).

The temple needs a physical address in Ontario. If there’s no building yet, a director’s home or a virtual address service works. Those services run $10–$20 per month.

Bylaws are required to govern the temple’s internal workings—membership, director elections, meetings, finances, and so on.

The CRA will review your bylaws as part of the charitable registration application.

Since the Ontario Business Registry launched in October 2021, initial director and officer information is submitted as part of the Articles of Incorporation at the time of electronic filing. There is no separate Form 1 or Initial Notice required for new registrations through the OBR. 

How does a religious organization obtain charitable status in Canada, and what ongoing compliance obligations come with being a registered charity?

A temple applies for charitable status through the CRA after it’s incorporated.

The application includes the Articles, bylaws, and detailed descriptions of what the temple will do.

The CRA checks if the temple qualifies as a religious charity. You need a place of worship, regular services, defined membership, and a clear religious purpose.

All activities have to advance religion as the main goal.

The CRA approval process is slow — typically 8 to 18 months for religious organizations, particularly those applying under the Advancement of Religion category. If your application is complete and clear, it'll go faster. Missing details or unclear purposes mean delays. 

Registered charities get a charitable registration number. This lets the temple issue official donation receipts for tax purposes, allowing individual donors to claim non-refundable tax credits under the Income Tax Act — a significant benefit for donors and a key fundraising advantage. 

Charitable status means ongoing compliance. You have to file an annual T3010 with the CRA, disclosing finances, activities, directors, and staff compensation.

Charities must spend resources on charitable activities. Fundraising and admin costs have to stay reasonable.

Most income needs to support the temple’s religious mission, not side projects.

Charities can’t engage in partisan political activities. Limited non-partisan advocacy is okay if it connects to the temple’s charitable purpose.

The temple must keep detailed financial records for at least six years.

As of 2026, the CRA processes applications digitally. Ensure all documents are submitted in accepted formats and that your application references specific, concrete religious activities — not general social purposes — to avoid a request for additional information, which can add months to the timeline. 

What Ontario and municipal permits or approvals may be required to operate a place of worship, including zoning, building, and fire safety requirements?

Operating a temple in Ontario means getting various municipal approvals.

Zoning bylaws decide where religious facilities can be located. The property has to be zoned for religious or institutional use.

Municipalities require Site Plan Approval for most temple construction. This reviews building design, parking, landscaping, drainage, and public safety features.

Your application has to show you meet local standards and environmental requirements.

You’ll need a building permit before starting construction or major renovations. The building must meet the Ontario Building Code for safety, accessibility, fire protection, and energy efficiency.

Plans must be prepared by qualified professionals.

The Ontario Building Code sets out accessibility standards. New temples must have barrier-free design—entrances, washrooms, parking, and interior spaces all have to be accessible.

Fire safety approvals are mandatory. The fire department reviews plans and inspects the building.

Requirements include fire-rated construction, emergency exits, alarms, and sometimes sprinklers depending on size and occupancy.

Occupancy permits confirm the building is safe to use. Inspectors check that construction matches approved plans and meets all code requirements.

The temple can’t open to the public without this permit.

What are the key financial and record-keeping requirements for a religious organisation in Ontario, including banking, accounting, and annual filings?

Temples need separate bank accounts for their finances. Never mix personal and temple funds.

Most banks offer nonprofit or charity accounts with lower fees.

The temple should set up proper accounting systems from day one. Record all income and expenses, and keep receipts and invoices.

Charitable donations need special tracking to support tax receipts.

Directors have to approve annual financial statements. These show revenue, expenses, assets, and liabilities.

Charities include these statements in their annual CRA filing.

Incorporated temples have to keep a registered office address in Ontario. All corporate records—Articles, bylaws, minutes, director info—must be kept there.

Annual corporate filings keep you in good standing. Ontario corporations file annual returns with the Ontario Business Registry. Federal corporations file with Corporations Canada.

These filings update director and address information as needed.

How can a place of worship register for and manage payroll and tax accounts in Canada if it hires staff or provides taxable benefits?

If a temple hires employees, it needs to register for a payroll account with the Canada Revenue Agency. That’s just how it goes here.

This account lets the organization handle payroll stuff, like deductions and remittances, in line with CRA rules.

Can a temple apply for charitable status if it doesn't have a physical building yet?

Yes. The CRA does not require a temple to own or lease a building before applying for charitable status. Many religious organizations receive charitable registration while still operating from rented spaces, community halls, or private homes. What matters is that you have a clear plan for regular, public religious activities and that your governing documents reflect a genuine religious purpose. Once registered, you can issue donation receipts immediately — which can help with fundraising for a future building.

What happens if the CRA rejects a temple's charitable registration application?

The CRA will issue a notice of intention to refuse, which gives the applicant 30 days to respond with additional information or representations. If the refusal stands, the applicant can appeal to the Federal Court of Appeal. In practice, most rejections at the charitable status stage stem from object clauses that are too vague or purposes that don't satisfy the Advancement of Religion test. Many rejections can be avoided by engaging a charity lawyer before submitting the application. If your application has already been refused, the lawyers at B.I.G. Charity Law Group have successfully helped organizations through the response and appeal process.

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