Changing a Charity’s Bylaws

This article comes from the CRA website

A charity’s bylaws provide information on the organization’s structure and internal procedures such as the duties of its officers. Generally, incorporated charities have bylaws. Charities that are established by a constitution or a trust document may not always have separate bylaws.

When a registered charity amends its bylaws, it should provide a copy to the Charities Directorate. Under the confidentiality provisions a copy of the registered charity’s governing document, including its bylaws, can be provided to anyone who asks for it. This information comes from the CRA website.

Charities that are incorporated
The process for amending an incorporated charity’s bylaws varies depending on the jurisdiction, (federal, provincial, or territorial). Incorporated charities should contact their incorporating authority to determine the process that applies to them. For information on federal, provincial, and territorial statues and regulations that apply to corporations, visit the CanLll website.

Charities established by a constitution
If the charity has separate bylaws, provide a copy of the amended bylaws showing the signatures of two directors and the effective date. If the bylaws are contained within the constitution, provide an amended constitution with the signatures of three directors and the effective date.

Charities established by a trust document
We recommend that a charity get legal advice before making any changes to a trust to ensure that changes can be made and that they are legally valid.

Mail or fax the documentation to:
Charities Directorate
Canada Revenue Agency
Ottawa, ON K1A OL5

David Holten
Church Resources Consultant