Dying with Dignity
Dying
with Dignity Canada (DWD Canada) has learned it will lose its
registered charity status as the result of recent political-activity
audits by the Canada Revenue Agency (CRA).
In
a letter dated January 16, the CRA said DWD Canada’s charitable status
will be annulled as soon as next month because the organization, in the
federal agency’s view, had been “registered in error” in 1982 and again
when DWD Canada was re-registered in 2011.
“Based on our findings, it is our opinion that the Organization was,
in fact, registered in error and, as a result, its registration under
the [Income Tax Act] should be annulled,” the letter reads.
Founded in 1982, DWD Canada is a health and educational charity focused
on promoting choice and dignity at end of life. The organization
educates about the case for physician assisted dying, provides
information about patient rights and advance care planning, and offers
one-on-one support to individuals who are dying and want to do so on
their own terms. In addition to making the case for the legalization of
physician assisted dying, the charity had categorized a number of its
activities as advancing education, such as its:
• workshops and presentations
• quarterly newsletter,
• website and
• advance care planning resource kits.
However, the CRA determined that DWD Canada does not conduct “any activities advancing education in the charitable sense”.
DWD Canada has a small staff (there were four staff positions during
the audit period) and relies on volunteers for much of its work. In
2013, supporters donated approximately 8,000 volunteer-hours to the
cause.
After fully assessing all options, the charity’s board of directors has
voted not to oppose the annulment, which is expected to come into effect
on or after February 15.
The change in status will not affect the tax deductibility of any
donations made to DWD Canada prior to that date. Until the annulment is
finalized, DWD Canada will remain a registered charity to which
Canadians can make tax-deductible donations.
After that point, the organization will become a non-profit without registered charity status.
Because the CRA is proposing to annul DWD Canada’s registered status —
as opposed to revoking it — all assets belonging to DWD Canada will
remain with the organization. As a result, DWD Canada will not only be
able to continue its important work in the area of promoting choice and
dignity at end of life, but it will also, after its conversion to a
non-profit, be free to focus on political advocacy without constraints.
More information about DWD Canada's next steps will be
forthcoming in the weeks ahead. If you have any immediate concerns,
please call us at 1-800-495-6156 or send an e-mail