There is a category of qualified donee, ie. organizations that can issue tax receipts, called “municipal or public body performing a function of government in Canada”. This group is largely first nations bands but also could include school districts or certain other types of entities. CRA has just released the list and it contains 60 groups. Hopefully the number will rise. It is important for Aboriginal groups that need funding from foundations or wish to issue official donation receipts for gifts consider obtaining this status. Here is a list of “municipal or public body performing a function of government in Canada”:
For the most up-to-date list see: List of municipal or public bodies performing a function of government in Canada registered as qualified donees
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.