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
Additional advantages of RCAAA status

As a registered Canadian amateur athletic association (RCAAA): 

Additional advantages of RJO status

As a registered journalism organization (RJO):

Obligations

Obligations of qualified donees

As a qualified donee, you must: 

  • keep proper books and records and provide these to the CRA on request
  • ensure that any official donation receipts you issue meet the requirements of the Income Tax Act
Additional obligations of RCAAA status

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 
Additional obligations of RJO status

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 information return 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
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