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:

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  • a registered national arts service organization whose registration has not been revoked by the Canada Revenue Agency (CRA);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  • a municipality in Canada whose registration as a qualified donee has not been revoked by the CRA;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municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the CRA;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  • a registered national arts service organization whose registration has not been revoked by the Canada Revenue Agency (CRA);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  • a municipality in Canada whose registration as a qualified donee has not been revoked by the CRA;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municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the CRA;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.

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