Income Tax Act — I-3.3 149.1
 ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and (f) of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act , that is set out on the list referred to in subsection 6.1(2) of that Act. Revocation of registration of Canadian amateur athletic association (4.2) The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association (a) for any reason described in subsection 168(1); (b) if the association carries on a business that is not a related business of that association; (c) if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever; or (d) if the association accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act , that is set out on the list referred to in subsection 6.1(2) of that Act. Revocation of a qualified donee (4.3) The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) or (b.1) of the definition qualified donee in subsection (1) for any reason described in subsection 168(1). Reduction (5) The Minister may, on application made to the Minister in prescribed form by a registered charity, specify an amount in respect of the charity for a taxation year and the registered charity’s disbursement quota shall be deemed to be reduced by that amount. Devotion of resources — charitable activity (6) A charitable organization shall be considered to be devoting its resources to charitable activities carried on by it to the extent that it uses those resources in carrying on a related business. Qualifying disbursement limit — charitable organizations (6.001) In any taxation year, disbursements of income of a charitable organization by way of gifts to a qualified donee (other than disbursements of income to a registered charity that the Minister has designated in writing as a charity associated with the charitable organization) in excess of 50% of the charitable organization’s income for that year are not qualifying disbursements. Devoting resources to purpose and function (6.01) A Canadian amateur athletic association is considered to devote its resources to its exclusive purpose and exclusive function to the extent that it carries on (a) a related business; or (b) activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function. Charitable purposes (6.1) For the purposes of the definition charitable foundation in subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes. Charitable purposes (6.2) For the purposes of the definition charitable organization in subsection (1), an organization that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes. Activities of Canadian amateur athletic associations (6.201) For the purposes of the definition Canadian amateur athletic association in subsection (1), an association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to devote that part of its resources to its exclusive purpose and exclusive function. Marriage for civil purposes (6.21) For greater certainty, subject to subsections (6.1) and (6.2), a registe