Advantages and obligations of applying for qualified donee status
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Advantages and obligations of applying for qualified donee status
Before applying for registration as a qualified donee with the Canada Revenue Agency (CRA), you should be aware of the advantages and obligations of qualified donee status.
Advantages
Advantages of qualified donee status
As a qualified donee:
- you can issue official donation receipts for gifts that you receive from individuals and corporations
- you are eligible to receive gifts from registered charities
Additional advantages of RCAAA status
As a registered Canadian amateur athletic association (RCAAA):
- you are exempt from paying income tax
- many goods and services you provide are exempt from goods and services tax/harmonized sales tax (GST/HST)
Additional advantages of RJO status
As a registered journalism organization (RJO):
- you are exempt from paying income tax
- you may be eligible to claim the Canadian journalism refundable labour tax credit
- your digital news subscribers, if applicable, may be eligible to claim the digital news subscription tax credit
Obligations
Obligations of qualified donees
As a qualified donee, you must:
- keep proper books and records and provide these to the CRA on request
- ensure that any official donation receipts you issue meet the requirements of the Income Tax Act
Additional obligations of RCAAA status
As a registered Canadian amateur athletic association (RCAAA), you must:
- devote your resources (funds, personnel, and property) to your exclusive purpose and function of promoting amateur athletics in Canada on a nationwide basis
- maintain direction and control of the use of all your resources (funds, personnel, and property)
- file your annual Form T2052, Registered Canadian Amateur Athletic Association Information Return, within six months of your fiscal period end
- maintain your status as a Canadian legal entity
Additional obligations of RJO status
As a registered journalism organization (RJO), you must:
- ensure that you continue to meet the eligibility criteria for registration as an RJO
- file your annual Form T1000-1, Registered Journalism Organization Information Return and related documents, within six months of your fiscal period end
- ensure that you do not serve as a conduit by accepting a gift with the condition that you must make a gift to another person or entity
Related topics
- Registered journalism organizations
- Compliance for qualified donees
- Operating a registered charity
- Penalties and suspensions
References
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2021-06-10