Charities are special organizations that work to make an important contribution to the lives of Ontarians.

Charities provide many benefits to the community in important areas like:

  • education
  • health care
  • relief of poverty

To be a charity, a corporation must meet the general requirements for not-for-profit corporations and some additional requirements. Learn more about incorporating not-for-profit organizations, including charitable corporations.

Office of the Public Guardian and Trustee (OPGT)

In Ontario, the Public Guardian and Trustee plays an important role in protecting the public interest in charitable property. This includes:

  • representing unprotected charitable property in legal proceedings
  • inquiring into the misuse of charitable property or breach of fiduciary duties
  • providing advice and assistance to the courts
  • assisting charities to obtain court orders in some consent matters
  • reviewing some corporate applications for charities in Ontario
  • publishing guidance for charities and directors on their legal obligations

The OPGT offers various resources that provide basic information on charities and how to apply the law.

Complaints about a charity

The law requires that charities use the donations they receive for the reason they were given. If you have concerns about how a charity is being administered or using its property, you can make a complaint to the OPGT. Learn how about the types of complaints you can make and how to submit them to the OPGT.

Directors and trustees

Directors and trustees play a key role in the administration and management of charities and ensuring a charity operates according to the law. Some of directors and trustees’ duties include:

  • managing charitable property and fund with care
  • carrying out charitable purposes
  • avoiding conflicts of interest
  • act without personal benefit
  • maintaining the charity’s account and assets
  • investing charitable funds
  • owning and leasing realty

Learn more about the role of directors and trustees in charitable organizations.


Office of the Public Guardian and Trustee
Charitable Property Program
595 Bay Street, Suite 800
Toronto, Ontario
M5G 2M6

Visit the OPGT’s publications page.