Advantages and obligations of applying for qualified donee status

Before applying for registration as a qualified donee with the Canada Revenue Agency (CRA), you should be aware of the advantages and obligations of qualified donee status. 

Advantages 

Advantages of qualified donee status

As a qualified donee

  • you can issue official donation receipts for gifts that you receive from individuals and corporations
  • you are eligible to receive gifts from registered charities

Advantages of registration as an RCAAA

In addition to the above, as a registered Canadian amateur athletic association (RCAAA): 

Advantages of registration as an RJO

In addition to the above, as a registered journalism organization (RJO): 

Obligations 

Obligations of qualified donees

As a qualified donee, your main obligations are to: 

  • keep reliable and complete books and records
  • issue complete and accurate official donation receipts that meet the requirements of the Income Tax Act

Obligations of RCAAAs

In addition to the above, as a registered Canadian amateur athletic association (RCAAA), your main obligations are to: 

  • devote your resources (funds, personnel, and property) to your exclusive purpose and function of promoting amateur athletics in Canada on a nationwide basis
  • maintain direction and control of the use of all your resources (funds, personnel, and property)
  • file your annual Form T2052, Registered Canadian Amateur Athletic Association Information Return, within six months of your fiscal year-end
  • maintain your status as a Canadian legal entity 

Obligations of RJOs

In addition to the above, as a registered journalism organization (RJO), your main obligations are to:

  • ensure that you continue to meet the requirements for registration
  • file your annual information return within six months of your fiscal year-end
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: