Many charitable programs charge fees. Charging fees does not necessarily mean that your program is not charitable, or that it is carrying on an unrelated business. A program such as yours remains charitable as long as it maintains two essential characteristics of a charity: altruism and public benefit. The CRA has developed some guidelines about fees. A fee charged for a charitable program will generally be permissible if: the fee structure is designed to cover the costs of the program rather than generate a profit; the program does not offer services comparable to those otherwise available in the marketplace; and the fees are set according to a charitable objective as opposed to a market objective. Some examples of permissible fees include rent in low-income housing programs, university tuition fees and museum admission. Remember that the activity undertaken must be authorized by your charity’s objects or purposes.