National arts service organizations

An arts organization that wants to issue tax receipts for donations it receives must become registered with the Canadian Revenue Agency (CRA) as a qualified donee. To do this, the organization must first apply to the Minister of Canadian Heritage to become designated as a National arts service organization (NASO).

Application process

If the organization qualifies as a NASO, the Minister of Canadian Heritage will inform the organization and forward the necessary documentation to the CRA for consideration as a registered national arts service organization.

To qualify for registration with the CRA, the national arts service organization must:  

To be registered by the CRA, the organization must also:  

In addition to the above, a registered national arts service organization must limit its activities to the following which are described in more detail in Regulation 8700 of the Income Tax Act:

Only once the organization has been granted registration by the CRA, is it allowed to issue official donation receipts. A registered national arts service organization is considered a registered charity for operating purposes under the Income Tax Act. For more information, go to Operating a registered charity.

For a list of registered national arts service organizations, go to the Charities Listings - advanced search and select "Registered national arts service organization (RNASO)" from the dropdown Category list.

Please note that a registered national arts service organization is not a charity or public institution under the Excise Tax Act. For more information, go to Registered national arts service organizations and GST/HST.

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