CRA letter on donation to qualified donee where the donor directs the gift to a specific program

June 16, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: News, What's New from the Charities Directorate of CRA, Canadian Charity Law

Here is a CRA letter on donation to a public body performing a function of government in Canada, which is a type of qualified donee namely certain First Nations groups, and the situation where the donor directs the gift to a specific program of the First Nations group.

Here is the CRA summary of the letter:


PRINCIPAL ISSUES: Whether a donation receipt can be issued by a public body performing a function of government in Canada where the donor directs the gift to a specific program of the public body?

POSITION: Yes, in this particular situation.

REASONS: In our view, in this particular situation the public body performing a function of government in Canada retains sufficient discretion over the gifts received.

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