Guidance

Reference Number
CG-010

Issued
August 15, 2011

This guidance replaces Summary policy CSP-Q01, Qualified donee.

Summary

Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts they receive from individuals and corporations. Registered charities can also make gifts to them.

Qualified donees

Qualified donees are as follows:

• a registered charity (including a registered national arts service organization)
• a registered Canadian amateur athletic association
• a registered journalism organization
• a registered housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged
• a registered Canadian municipality
• a registered municipal or public body performing a function of government in Canada
• a registered university outside Canada, the student body of which ordinarily includes students from Canada
• a registered charitable organization outside Canada to which His Majesty in right of Canada has made a gift
• His Majesty in right of Canada, a province, or a territory
• the United Nations and its agencies

His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies are qualified donees that do not have to be registered to be recognized as such.

References

• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 110.1(1)(a), ss. 118.1(1) and 149.1(1) and 149.1(6.4), 188.1(5)
• Disbursement of funds to a qualified donee, CPC-014
• Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived)
• Registered Charities Newsletter, Issue No. 24
• Qualified donee: University outside Canada: applying for qualified donee status, RC191