▁activities . ▁The ▁char ity ▁must ▁be ▁resident ▁in ▁Canada , ▁and ▁cannot ▁use ▁its ▁income ▁to ▁benefit ▁its ▁members . ▁A ▁char ity ▁also ▁has ▁to ▁meet ▁a ▁public ▁benefit ▁test . ▁To ▁qual ify ▁under ▁this ▁test , ▁an ▁organization ▁must ▁show ▁that : ▁ ▁its ▁activities ▁and ▁purposes ▁provide ▁a ▁tang ible ▁benefit ▁to ▁the ▁public ▁ ▁those ▁people ▁who ▁are ▁el ig ible ▁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 ▁char ity ' s ▁activities ▁must ▁be ▁legal ▁and ▁must ▁not ▁be ▁contrary ▁to ▁public ▁policy ▁To ▁register ▁as ▁a ▁char ity , ▁the ▁organization ▁has ▁to ▁be ▁either ▁incorpor ated ▁or ▁govern ed ▁by ▁a ▁legal ▁document ▁called ▁a ▁trust ▁or ▁a ▁constitution . ▁This ▁document ▁has ▁to ▁explain ▁the ▁organization ' s ▁purposes ▁and ▁structure . ▁ ▁India ▁Under ▁the ▁India ▁law ▁the ▁non - human ▁entities ▁such ▁as ▁char itable ▁organizations , ▁corpor ate , ▁man aging ▁bodies , ▁etc ▁and ▁several ▁other ▁non - human ▁ent it les ▁have ▁been ▁given ▁the ▁status ▁of ▁the ▁" legal ▁person " ▁with ▁legal ▁rights , ▁such ▁as ▁to ▁sue ▁and ▁be ▁su ed , ▁to ▁own ▁and ▁transfer ▁the ▁property , ▁etc . ▁ ▁Ireland ▁There ▁is ▁no ▁legal ▁framework ▁for ▁the ▁registration ▁of ▁char ities ▁in ▁Ireland