Qualified donees

Guidance

Reference Number
CG-010

Issued
August 15, 2011

This guidance replaces Summary policy CSP-Q01, Qualified donee.

Summary

Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts they receive from individuals and corporations. Registered charities can also make gifts to them.

Qualified donees

Qualified donees are as follows:

His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies are qualified donees that do not have to be registered to be recognized as such.   

References

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