sickness, or disability. Examples of institutions which might qualify include hospices, providers of subsidised housing and some not-for-profit aged care services. Canada Charities in Canada must be registered with the Charities Directorate of the Canada Revenue Agency. According to the Canada Revenue Agency: A registered charity is an organization established and operated for charitable purposes, and must devote its resources to charitable activities. The charity must be resident in Canada, and cannot use its income to benefit its members. A charity also has to meet a public benefit test. To qualify under this test, an organization must show that: its activities and purposes provide a tangible benefit to the public those people who are eligible for benefits are either the public as a whole, or a significant section of it, in that they are not a restricted group or one where members share a private connection, such as social clubs or professional associations with specific membership the charity's activities must be legal and must not be contrary to public policy To register as a charity, the organization has to be either incorporated or governed by a legal document called a trust or a constitution. This document has to explain the organization's purposes and structure. France Most French charities are registered under the statute of loi d'association de 1901, a type of legal entity for non-profit NGOs. This statute is extremely common in France for any type of group that wants to be institutionalized (sports clubs, book clubs, support groups...) as it is very easy to set up and requires very little documentation. However, for an organisation under the statute of loi 1901 to be considered a charity, it has to file while the authorities to come under the label of "association d'utilité publique" which means "NGO acting for the public interest". This label gives the NGO some tax exemptions. Hungary In Hungary, charities are called "Public benefit organizations" (). The term was introduced on 1 January 1997 by the Act on Public Benefit Organizations. India Under Indian law, legal entities such as charitable organizations, corporations, and managing bodies have been given the status of the "legal person" with legal rights, such as to sue and be sued, and to own and transfer property. Ireland In Ireland, the Charities Act (2009) legislated for the establishment of a "Charities Regulatory Authority", and the Charities Regulator was subsequently created (via a ministerial order)