Since you're talking about corporations, you would probably prefer to say something like “controlled directly or indirectly, in any manner whatever”.
What you're talking about really, I think, is a situation in which it is a corporation of the charity. Relationship is defined in the Income Tax Act. It applies to individuals who are related by blood, for instance, or by marriage, and it also applies to corporations. If one person controls a corporation, then they are related, or if there are two corporations and they're both controlled by the same person, then that's fine.
If you're trying to get at something different from that—let's say, for instance—