CRA updates note on qualified donees under the Income Tax Act (Canada)

August 27, 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, Global Giving, Avoiding 'Charity' Scams

Here is a CRA note on what is a qualified donee. If you are involved with governance or management of a charity it is important to understand what is a qualified donee because registered charities can make gifts to qualified donees but registered charities cannot make gifts to “non-qualified donees”. If a registered charity makes a gift to a non-qualified donee it could faces penalties and revocation. After the CRA guidance below I have placed a link to some helpful resources that relate to qualified donees that are working with groups that are not qualified donees in both Canada and also abroad.

Qualified Donees Guidance
Reference Number

August 15, 2011

The guidance replaces Summay Policy CSP-Q01, 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.

Qualified donees
Qualified donees are as follows:

Proposed changes to the Income Tax Act, being administered by the Canada Revenue Agency, expand qualified donees to include a municipal or public body performing a function of government in Canada.



For more resources on this topic see a page on

CRA’s new Guidance on foreign activities by Canadian charities

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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