As a result of amendments to the Income Tax Act, which came into force on January 1, 2012, municipal and public bodies performing a function of government in Canada that want to be recognized as qualified donees must apply for registration and be added to a list maintained by the Canada Revenue Agency (CRA). As qualified donees, they will be eligible to issue official donation receipts and to receive gifts from registered charities.

Application process

To apply for registration, an applicant should send a letter to the CRA stating that it is applying for registration as a qualified donee and should include an explanation of how it meets the requirements for a municipal or public body performing a function of government in Canada. The letter and supporting documentation should be sent to:

Charities Directorate
Canada Revenue Agency
Ottawa ON K1A 0L5

For detailed information about the criteria used by the CRA to determine whether an entity qualifies as a municipal or public body performing a function of government and the supporting documentation that must be submitted, go to Qualified Donee – Municipal or Public Body Performing a Function of Government in Canada.

In addition, the letter should be signed by at least one of the applicant's officials and also be accompanied by:

• a complete list of the applicant's current officials
• the address for the physical location of its books and records (a post office box or rural route number alone is not enough)

An applicant that meets the requirements will receive a letter confirming its registration and its name will be added to the publicly available list of qualified donees on the CRA website. If an applicant does not meet the requirements, it will receive a letter explaining why. An applicant that disagrees with the CRA's decision can file an objection with the Minister of National Revenue through the CRA Appeals Branch. For more information, go to Objections.

Related links

• List
• Issuing official donation receipts
• Books and records
• Suspension, revocation and objections

References

Income Tax Act: Tax exemption, 149(1)(c); Definitions, 149.1(1)