The difference depends on the purpose of the organization. Generally speaking, every charitable corporation is a not-for-profit corporation, but not every not-for-profit corporation is a charitable corporation. Those that exist to benefit the community, as with a food bank or a shelter, can seek charitable status. Not-for-profit corporations are created under provincial or federal legislation and have special tax status, but are not authorized to issue charitable tax receipts. A not-for-profit corporation that qualifies may apply to the Canada Revenue Agency to be registered as a charity and, if successful, has the right to issue charitable receipts to donors, but must also comply with the stringent rules relating to conduct, financial management and reporting.