R3. Who are qualified donees?

R3. Who are qualified donees?

Short answer

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


Qualified donees include

  • registered charities;
  • registered Canadian amateur athletic associations;
  • registered national arts service organizations;
  • housing corporations in Canada set up exclusively to provide low-cost housing for the aged;
  • municipalities in Canada;
  • under proposed legislation, for gifts made after May 8, 2000, municipal or public bodies performing a function of government in Canada;
  • the United Nations and its agencies;
  • universities outside Canada with a student body that ordinarily includes students from Canada;
  • charitable organizations outside Canada to which the government of Canada has made a gift during the donor’s taxation year or in the 12 months immediately before that period;
  • the government of Canada, a province, or territory;