The “William J. Clinton Foundation” has been added as a qualified donee in the “Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada”.
IC84-3R is of currently 13 organizations. However many of those organizations have not in the last couple of years received a “gift” from the government of Canada and therefore they are not considered qualified donees. Those on the IC84-3R list that are 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, can receive an official donation receipt. However, of the 13 foreign organizations on the list only 4 seem to have recently received a gift namely the Aga Khan Foundation, Aga Khan University Foundation, Council for Canadian American Relations, Inc. and the William J. Clinton Foundation.
For further information on the new CRA guidance dealing with Canadian charities operating abroad see:
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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.