12. Parent Organization

12.1 Is the charity a par­ent organization or a branch of a larger organization?
12.2 Do resources flow from the parent organization to the local organization or vice-versa?

Charities may be a single freestanding organization or part of a larger organization.  If the parent organization is responsible for the finances of the local organizations, the local organizations are not required to file a T3010 Return.

Even if they are financially independent, some funds may flow between then. Parent organizations may contribute to local organizations or fundraising from local organizations may flow to the parent organization.

In Section A1 of the T3010 Return available from the Canada Revenue Agency the charity must indicate if it is a subordinate of a larger parent organization. Schedule 6 of the T3010 return may provide information about transfer of funds to parent or local organizations.

The CRA’s list of Charities – Basic Search and Charity Focus are also great alternative sources.