Summary Policy

Date
October 25, 2002

Reference Number
CSP - Q01

Key Words
Qualified donee

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

They are as follows: a registered charity; a registered Canadian amateur athletic association; a housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged; a Canadian municipality; the United Nations and its agencies; a university that is outside Canada that is prescribed to be a university the student body of which ordinarily includes students from Canada; a charitable organization outside Canada to which Her Majesty in right of Canada has made a gift during the fiscal period or in the 12 months immediately preceding the period and Her Majesty in right of Canada or a province.

• Disbursement of Funds to a Qualified Donee, CPC-014.
• Qualified Donee, CIL-1997-007, CIL-1998-026.
• Gifts to Certain Charitable Organizations Outside Canada, IC84-3R5
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 110.1(1)(a), ss. 118.1(1) and 149.1(1).