Context: Canada also permits a variety of charities (including public and private foundations). Charitable status is granted by the Canada Revenue Agency (CRA) upon application by a nonprofit; charities are allowed to issue income tax receipts to donors, must spend a certain percentage of their assets (including cash, investments and fixed assets) and file annual reports in order to maintain their charitable status. In determining whether an organization can become a charity, CRA applies a common law test to its stated objects and activities. These must be:

Question: Who grants a charitable status to an NPO in Canada?
Answer: Canada Revenue Agency (CRA)

Question: What are donors to receive from a NPO?
Answer: income tax receipts

Question: How does an NPO keep their charitable status?
Answer: file annual reports

Question: How does the Canada Revenue Agency decide who can have a charitable status?
Answer: a common law test to its stated objects and activities

Question: What kinds of assets must the NPO spend in order to keep it's charitable status?
Answer: cash, investments and fixed assets

Question: How do donors keep their assets?
Answer: Unanswerable

Question: What is the CRA allowed to issue to donors?
Answer: Unanswerable

Question: How do fixed assets determine an NPO's status?
Answer: Unanswerable

Question: What are donors required to spend in Canada?
Answer: Unanswerable

Question: What test must be taken for a NPO to keep its status?
Answer: Unanswerable