Activities of a national arts service organization

The activities of a national arts service organization must be confined to one or more of the activities listed in Regulation 8700 of the Income Tax Act.  Generally, these activities are as follows: 

  • promoting one or more art forms;
  • conducting research into one or more art forms;
  • sponsoring arts exhibitions or performances;
  • representing interests of the arts community or a sector of it (but not of individuals) before government or other public bodies;
  • conducting workshops, seminars, training programs, and similar development programs relating to the arts for members of the organization for which the value of the benefits received is included in determining the incomes of those members;
  • educating the public about the arts community or the sector represented by the organization;
  • organizing and sponsoring conventions, conferences, competitions, and special events relating to the arts community or the sector represented by the organization;
  • conducting arts studies and surveys of interest to members of the organization relating to the arts community or the sector represented by the organization;
  • acting as an information centre by maintaining resource libraries and data bases relating to the arts community or the sector represented by the organization;
  • disseminating information relating to the arts community or the sector represented by the organization; and
  • providing scholarships, bursaries, and awards relating to the arts community or the sector represented by the organization.
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