All qualified donees can issue official donation receipts for gifts that they receive. The Income Tax Act also allows registered charities to make gifts to them. In addition to registered charities and registered national arts service organizations, the qualified donees include:

• Registered Canadian amateur athletic associations
• Registered journalism organizations
• Registered municipalities
• Registered municipal or public bodies performing a function of government in Canada
• Registered universities outside Canada
• Registered foreign charities that have received a gift from His Majesty in right of Canada
• Registered low-cost housing corporations for the aged
• His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies

Related topics

• Budget 2011 – Enhancing the regulatory regime for qualified donees
• Budget 2019 – Supporting Canadian journalism

Related links

• CRA forms and publications
• Alphabetical index of topics
• Glossary
• Contact information