Qualified Donees
If a registered charity, a registered cultural or communications organization, a registered museum or a recognized political education organization made gifts to qualified donees in the taxation year, it must list these donees on Schedule C of its information return.
The list of qualified donees varies according to the type of organization. The qualified donees for each type of organization are listed below.
Registered charity
At a given time, a qualified donee may be:
- one of the following entities whose registration as a qualified donee has not been revoked by the Canada Revenue Agency (CRA):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;
- another registered charity;
- a registered journalism organization;
- 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 Québec government made a gift during the 36-month period beginning 24 months before the given time;
- the Government of Canada, the Québec government or another provincial government.
Registered cultural or communications organization
A qualified donee may be:
- 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- a registered national arts service organization whose registration has not been revoked by the Canada Revenue Agency (CRA);
- another registered cultural or communications organization constituted for purposes similar to those of the donor;
- a municipality in Canada whose registration as a qualified donee has not been revoked by the CRA;
- a municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the CRA;
- the Government of Canada, the Québec government or another provincial government.
Registered museum
A qualified donee may be:
- 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 Canada Revenue Agency (CRA);
- a registered cultural or communications organization;
- another registered museum constituted for purposes similar to those of the donor;
- a municipality in Canada whose registration as a qualified donee has not been revoked by the CRA;
- a municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the CRA;
- the Government of Canada, the Québec government or another provincial government.
Recognized political education organization
A qualified donee may be another recognized political education organization constituted for purposes similar to those of the donor.