Advantages and obligations of applying for qualified donee status

As a registered Canadian amateur athletic association (RCAAA): 

• you are exempt from paying income tax
• many goods and services you provide are exempt from goods and services tax/harmonized sales tax (GST/HST)

As a registered journalism organization (RJO):

• you are exempt from paying income tax
• you may be eligible to claim the Canadian journalism refundable labour tax credit
• your digital news subscribers, if applicable, may be eligible to claim the digital news subscription tax credit

As a registered Canadian amateur athletic association (RCAAA), you must:

• 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 period end
• maintain your status as a Canadian legal entity 

As a registered journalism organization (RJO), you must:

• ensure that you continue to meet the eligibility criteria for registration as an RJO
• file your annual Form T1000-1, Registered Journalism Organization Information Return and related documents, within six months of your fiscal period end
• ensure that you do not serve as a conduit by accepting a gift with the condition that you must make a gift to another person or entity