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

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  • one of the following entities whose registration as a qualified donee has not been revoked by the Canada Revenue Agency (CRA): 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 Government of Canada or a provincial government made a gift;
  • the Government of Canada, the Québec government or another provincial government.

Registered cultural or communications organization

A qualified donee may be: 

Registered museum

A qualified donee may be: 

Recognized political education organization

A qualified donee may be another recognized political education organization constituted for purposes similar to those of the donor.

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