Qualified donee

At a given time, where the donor is a 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• one of the following entities whose registration as a qualified donee has not been revoked by the Canada Revenue Agency (CRA):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 Canadian amateur athletic association;
• a registered Québec amateur athletic association;
• a registered journalism organization;
• 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

 Where the donor is a registered cultural or communications organization, a qualified donee may be:

• a public authority or institution designated under the Cultural Property Export and Import Act ;
• a certified archival centre; 
• a registered museum;
• a registered national arts service organization (RNASO) whose registration has not been revoked by the CRA; 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• a municipality in Canada whose registration as a qualified donee has not been revoked by the CRA; 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municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the CRA; 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.

Where the donor is a registered museum, a qualified donee may be:

• a public authority or institution designated under the Cultural Property Export and Import Act;
• a certified archival centre; 
• an RNASO whose registration has not been revoked by the CRA; 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 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.

Where the donor is a recognized political education organization, a qualified donee may be another recognized political education organization constituted for purposes similar to those for which the donor was constituted.