Document background
The Memorandum of Association For Non Profit Organisation is a crucial document required when establishing a non-profit organization in Canada. It is used during the incorporation process and serves as the founding document that defines the organization's existence, objectives, and basic structure. This document must comply with either federal requirements under the Canada Not-for-profit Corporations Act or provincial legislation, depending on the jurisdiction of incorporation. It contains essential information about the organization's name, purpose, membership structure, governance framework, and dissolution procedures. The memorandum is particularly important as it establishes the organization's non-profit status, which has significant implications for tax treatment, fundraising capabilities, and operational requirements. It must be filed with the appropriate government authority (either federal or provincial) and serves as a reference point for future organizational decisions and regulatory compliance.
