The Canada Revenue Agency and religious charities:
Both for-profit and non-profit organizations, can register with their federal
or provincial/territorial government. Those who sell goods register with the
federal government for a business number and General Sales Tax (GST) number.
They also register with their provincial or territorial government to handle the
Retail Sales Tax (RST) on their sales within their province or territory.
Some non-profit groups can also apply to receive charitable status, after
having been registered for two years. Charities are exempt from the need to pay
income tax, although their employees must still pay tax as individuals. They can
issue official receipts for income tax purposes so that Canadian donors can
reduce their own income tax.
There are over 80,000 charities in Canada of many types. To become a
registered charity, a non-profit organization must meet additional requirements.
They must perform a function that is beneficial to the public. All of its
purposes must fall into one or more of four pigeon-holes: relief of poverty,
advancement of education, advancement of religion, or "other purposes that
benefit the community in a way that the law says is charitable." 1
Charitable status is impossible to obtain in Canada by the group that sponsors this website -- the Ontario Consultants on Religious Tolerance.
We could only qualify if we taught belief in a single specific faith or religion. That would be an impossible requirement to meet, since we
describe and promote tolerance for the full range of faith groups.
The website of the Canada Revenue Agency (CRA) states:
"It is a charitable purpose for an organization to teach the religious
tenets, doctrines, practices, or culture associated with a specific faith or
religion. The religious beliefs or practices must not be subversive or
immoral."
"Teaching ethics or morals is not enough to qualify as a charity in the
advancement-of-religion category. For example, a Web site that states the
opinions of an individual or group about what they think is right or wrong
does not qualify as advancement of religion. There has to
be a spiritual element to the teachings, and the religious activities have
to serve the public good." 2
This regulation places the Government of Canada in the awkward position of
determining which beliefs and practices are immoral, and which are to be
considered spiritual. Teaching hatred of homosexuals
and/or homosexuality, or that same-sex couples should be
denied the right to marry, or unequal rights for males
and females is apparently not immoral, because we have never heard of a
church's charitable status being terminated on these grounds.
Surprisingly, the Government appears to have violated its own rules
concerning eligibility. In previous years, a charitable religious group had to
teach belief in the existence of one or more deities. Any number would do, of
any gender; a single God, a single Goddess, combinations of Gods and Goddesses,
etc. Yet the CRA regularly recognized Buddhist
groups as charities, even though most Buddhist traditions do not recognize a
deity. They also recognized Unitarian fellowships and
churches, although membership in those groups does not require belief in a
deity. In fact, most Canadian Unitarians would probably define themselves as
Humanists. Presumably the Government registered these
non-conforming groups because they are perceived by the public as religions, and
because they have a long history in Canada.
Conflict between the government and MM Outreach:
News of a conflict between MM Outreach -- formerly called MacGregor
Ministries -- and the Government of Canada surfaced in 2008-FEB.
MacGregor Ministries was founded by Lorri and Keith MacGregor in 1979. They
are a counter-cult organization. Its
prime focus is on Christian faith groups that it considers to have deviated from
historical Protestant Christianity.
The 2006 Saint Louis Conference on Biblical Discernment described them as:
"... a Canadian countercult discernment
ministry. They have researched, written, and co-produced eight videos
dealing with Jehovah’s Witnesses, Seventh-day Adventists, and the
counterfeit Christianity found in some Churches. They also have written and
produced numerous booklets, tracts, and audio tapes on the subject of the
cults and aberrant Christianity. They have a quarterly magazine, as well as
maintain two web sites with information on the cults. They are now known as
MM Outreach, in partnership with Media Ministries. 3
The main targets of MM Outreach (MMO) are the
Jehovah's Witnesses, Mormons,
Seventh-Day Adventists and other minority Christian religious groups. It is
important to realize that the latter groups believe that they are fully
Christian. Many consider themselves to be the true
Christian church, and view evangelical denominations, Roman Catholicism,
mainline Protestant, evangelical discernment/counter-cult groups, etc. to be at
least partly heretical. Thus, exactly which faith group are "aberrant" or
"counterfeit" depends upon one's point of view.
Counter-cult groups generally view themselves as conducting an outreach to
help persons that they feel are trapped in Christian cults. The MMO group, for
example, states on their website:
"If you are a member of any of the groups we have listed we will dialogue
with you in total confidentiality. We believe if you have the right Jesus
Christ, you are right for all eternity. But if you have the wrong Jesus
Christ then you are wrong for all eternity."
This seems to imply that if a person has beliefs about Jesus that are
significantly different from MM Outreach's beliefs, then she or he will
spend eternity in Hell.
Many groups on the receiving end of such outreach generally view themselves
as being aggressively attacked by counter-cult groups, and would prefer that the
"outreach" be discontinued.
The government allegedly decided that counter-cult ministries do not perform
charitable work in Canada. MMO claims that they were told to change their
message to say that all faith groups are equal; they were to stop publishing a
magazine on religious cults, remove their two web sites from the Internet, and
stop selling certain products. We cannot verify the accuracy of these statements
because of privacy laws.
MMO has set up a non-profit organization in the U.S. Unfortunately, if a
registered charity in Canada is either de-registered or disbanded, the CRA
requires that all assets -- equipment, stock, savings, library, etc. -- must be donated
to another charity or taxed. Their rationale is that assets of charities are held as a
public trust and cannot be used to benefit an individual.
One path forward for MMO might be to affiliate themselves with an existing
registered religious organization and combine their activities. Alternately,
they could simply continue business as a non-profit and non-charitable group.
The Government of Canada is not trying to shut them down, as has been claimed by
some evangelicals; they are only withdrawing their charitable status.
Frank Pastore interviewed MM Outreach personnel on KKLA radio in Los Angeles.
The interview in Real Media and MP3 formats can be downloaded from the
Watchtower News web site. 5
References used:
"Charitable Work and Ethnocultural Groups - Information on registering
as a charity," Canada Revenue Agency, at:
http://www.cra-arc.gc.ca/