This article comes from the CRA website.
To keep its registered status a charity must devote its resources (physical, human, and financial) to charitable activities.
A registered charity that wants to undertake programs and activities that are different from those previously approved by the Charities Directorate should check with us beforehand to ensure that the proposed activities are charitable and that they fall within the charity’s approved purposes. If the charity undertakes activities that are not charitable, it is placing its registered status in jeopardy.
To get confirmation that the proposed activities are charitable, submit a detailed statement that fully describes how the charity intends to carry out the activities. Include copies of any promotional material such as brochures, newsletters, and posters the charity proposes to use to advertise the activities. In some cases, a charity may have to amend its purpose(s) so that it has basis for undertaking the proposed activities.
Mail or fax the information to:
Charities Directorate
Canada Revenue Agency
Ottawa ON K1A OL5
Fax 613-954-8037
David Holten
Church Resources Consultant