Other organizations that can issue donation receipts (qualified donees)
Important notice
Official donation receipts must include the name and website address of the Canada Revenue Agency (CRA). The website address is canada.ca/charities-giving.
All qualified donees can issue official donation receipts for gifts that they receive. The Income Tax Act also allows registered charities to make gifts to them. In addition to registered charities and registered national arts service organizations, the qualified donees include:
- Registered Canadian amateur athletic associations
- Registered journalism organizations
- Registered municipalities
- Registered municipal or public bodies performing a function of government in Canada
- Registered universities outside Canada
- Registered foreign charities that have received a gift from Her Majesty in right of Canada
- Registered low-cost housing corporations for the aged
- Her Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies
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