CRA provides commentary on Gifts to Certain Charitable Organizations Outside Canada and IC84-3R5

September 09, 2009 | 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, Global Affairs Canada (GAC) formerly CIDA

CRA has provided some more detail on how organizations are included in Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada.  There are only about 5 organizations left on the list and perhaps this policy commentary will encourage the Canadian government, and especially CIDA and DFAIT, to consider adding a few more foreign charities to the list.

Policy Commentary Release Date
September 4, 2009

Reference Number
CPC - 030

Organizations outside Canada to which Her Majesty has made a gift – How to be considered for inclusion in the Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada.


To clarify how the Charities Directorate determines whether an organization outside Canada to which Her Majesty has made a gift meets the requirements for qualified donee status.


A charitable organization outside Canada to which Her Majesty in right of Canada (the federal government or its agents) has made a gift during a calendar year or in the 12 months immediately preceding that calendar year for individual donors, or during the fiscal period or in the 12 months immediately preceding that fiscal period for corporate donors, may become a “qualified donee” under the Income Tax Act. Qualified donee status entitles the organization to issue receipts for income tax purposes that donors can use on a Canadian income tax return. The list of organizations that have become qualified donees under this provision can be found in Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada(the Attachment).
To have the name of the foreign organization added to the Attachment, the federal department that made the payment, or the recipient organization itself, should forward the following information to the Charities Directorate:

•a copy of the governing document of the foreign entity;
•a description of the foreign entity’s activities;
•a copy of the letter or certificate issued by the foreign authority granting the foreign entity charitable status;
•copies of correspondence, agreements, or other document related to the Crown gift; and
•proof that the gift has been made (for example a copy of the cheque).
The Charities Directorate will then consider whether the foreign entity qualifies based on a two-part test. First, the organization must demonstrate that it was the recipient of a gift. Second, the organization must demonstrate that except for the residency requirement, it would meet the requirements for registration as a charitable organization (not a public or private foundation) in Canada.

Once the Charities Directorate has determined whether a gift has been made and whether the foreign organization would meet the registration requirements for a charitable organization, it will provide written confirmation of its decision. If the organization meets the two-part test, its name will be added to the Attachment.

The Attachment is modified from time to time to reflect additions and deletions to the list of organizations.


Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario.  To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit or He can be contacted at or at 416-361-1982.

This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?


Charity Lawyer Mark Blumberg

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.
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