Qualified Donees

This page is currently being updated. Please refer to the 2017-10 version of the guide Donees Required to File an Information Return (TP-985.22.G-V).

If the organization made gifts to qualified donees in the taxation year, you must enclose a list of these donees with the organization's information return.

The list of qualified donees varies according to the type of your organization.

Registered charity

  • one of the following entities whose registration as a qualified donee has not been revoked by the Canada Revenue Agency (CRA): 
    • a tax-exempt housing corporation resident in Canada that is constituted exclusively for the purpose of providing low-cost housing to senior citizens
    • a municipality in Canada
    • a municipal or public body performing a function of government in Canada
    • a foreign university whose student body ordinarily includes Canadians
    • a foreign charitable organization to which the Government of Canada made a gift during the taxation year for which the information return is being filed or during the 12-month period preceding that year, and that is: 
      • carrying on relief activities in response to a disaster
      • providing emergency humanitarian aid
      • carrying on activities in the national interest of Canada
  • another registered charity
  • a registered Canadian amateur athletic association
  • a registered Québec amateur athletic association
  • a recognized political education organization;
  • a registered museum
  • a registered cultural or communications organization
  • the Organisation internationale de la Francophonie or any of its subsidiary bodies
  • the United Nations or one of its agencies
  • a foreign charitable organization to which the Government of Canada or a provincial government made a gift during the taxation year for which the information return is being filed or during the 12-month period preceding that year
  • the Government of Canada, the Québec government or another provincial government

Registered cultural or communications organization

  • an institution or public authority designated under the Cultural Property Export and Import Act
  • a certified archival centre
  • a registered museum
  • a registered national arts service organization whose registration has not been revoked by the CRA
  • another registered cultural or communications organization or registered museum constituted for purposes similar to those of the donor
  • a municipality in Canada that is registered by the CRA as a qualified donee and whose registration has not been revoked
  • a municipal or public body performing a function of government in Canada
  • the Government of Canada, the Québec government or another provincial government

Registered museum

  • an institution or public authority designated under the Cultural Property Export and Import Act
  • a certified archival centre
  • a registered national arts service organization whose registration has not been revoked by the CRA
  • a registered cultural or communications organization
  • another registered museum constituted for purposes similar to those of the donor
  • a municipality in Canada that is registered by the CRA as a qualified donee and whose registration has not been revoked 
  • a municipal or public body performing a function of government in Canada
  • the Government of Canada, the Québec government or another provincial government

Recognized political education organization

Another recognized political education organization constituted for purposes similar to those of the donor.

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