Qualified donees, which include registered charities, play a vital role in Canadian society by offering a diverse range of services to people in our country and around the world. They work tirelessly to provide food and shelter to people experiencing poverty, operate schools, offer religious services, and run hospitals, among other activities.

Unlike non-profit organizations, qualified donees can issue official donation receipts for gifts they receive. You can claim these receipts on your tax return as a tax credit (for individuals) or a tax deduction (for corporations).

To learn how we regulate charities to create a safe environment for donors, go to Regulating registered charities and other qualified donees.

Before you donate

Choose a registered charity or another type of qualified donee

Registered charities fall into one of the following categories:

• Relief of poverty (for example, food banks, soup kitchens, low-cost housing unit)
• Advancement of education (for example, schools, universities, research institutes)
• Advancement of religion (for example, place of worship, missionary organizations)
• Other purposes beneficial to the community (for example, animal shelters, libraries, disaster and emergency relief)

Confirm that the organization you want to support is registered:

Find a charity

Find another type of qualified donee

You should also find out more about the organization by visiting its website or contacting them directly.

Find out if your donation is eligible for a tax receipt

For your donation to be considered a gift and qualify for a tax receipt, you must ensure that:

• it was made voluntarily
• it is personal property
• it was not directed to a specific person or non-qualified donee
• the organization can determine the eligible amount of your gift

For more information, go to What is a gift?

Although qualified donees can issue donation receipts, they are not required to provide one for your gift, so make sure to ask. Remember that without a valid receipt, you won’t be able to claim a charitable tax credit or deduction.

Learn more about: Donating to organizations that are not qualified donees in Canada and abroad.

After you donate

Get your official donation receipt

If a qualified donee agreed to provide you with an official donation receipt, you can expect to receive your receipt by February 28 of the calendar year after your donation.

Some registered charities and other qualified donees may issue receipts throughout the year, while others may provide one cumulative receipt for cash donations at the end of the year.

If you make multiple non-cash gifts (also known as gifts-in-kind), you must get a separate receipt for each donation.

The value of each non-cash gift must be its fair market value at the time of donation.

Review your receipt

If there is an error on a donation receipt that was issued to you, or if it is lost, contact the organization that provided the receipt. They will be able to issue a replacement receipt.

To find out what should be included on a receipt, go to Sample official donation receipts.

Claim your charitable tax credit (for individuals)

If you made a donation to a registered charity or another type of qualified donee—and you have an official donation receipt—you may be able to claim a charitable tax credit.

Generally, you can claim part or all of the eligible amount of your gifts, up to 75% of your net income for the year.

For more information, including how you can carry forward unclaimed donations, go to Line 34900 – Donations and gifts.

For information related to a trust/estate, go to P113 Gifts and Income Tax.

Claim your charitable tax deduction (for corporations)

As a corporation, you may be able to claim a charitable deduction.

For more information, go to T4012 T2 Corporation Tax Guide (see lines 311 to 314).

Related links

• Give to a registered charity or other type of qualified donee
• Guide P113, Gifts and Income Tax
• Issuing receipts
• Charities and giving – A to Z index
• Contact the Charities Directorate