Advantages and obligations of applying for qualified donee status

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

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): 

Obligations 

Obligations of all other qualified donees

As a qualified donee, your main obligations are to: 

  • keep reliable and complete books and record
  • issue complete and accurate official donation receipts

Obligations of an RCAAA

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
  • keep reliable and complete books and records
  • issue complete and accurate official donation receipts
  • maintain your status as a Canadian legal entity 
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: