Foreign charities that have received a gift from His Majesty in right of Canada

As a result of changes to the Income Tax Act, a foreign charity (which includes both a charitable organization and a charitable foundation) that has received a gift from His Majesty in right of Canada (the Government of Canada) can become a qualified donee if it meets certain criteria.

To become a qualified donee, a foreign charity must apply for registration and be included on a publicly available list maintained by the Canada Revenue Agency (CRA). A foreign charity that is registered as a qualified donee will have this status for a 24-month period chosen by the CRA that must include the date it received the gift from His Majesty in right of Canada. While it is a qualified donee, the foreign charity can issue official donation receipts and registered charities can make gifts to it.

The following links include the list of foreign charities that are or were qualified donees, as well as a summary of the recent changes to the legislation related to the eligibility period and criteria for qualified donee status. It also provides information about how to apply for registration and the obligations of qualified donees under the Act. 

Issuing official donation receipts

A foreign charity that is a qualified donee can issue official donation receipts for income tax purposes.

Before issuing an official donation receipt, a qualified donee must determine whether it has received a gift for the purposes of the Act and the eligible amount of the gift. For more information, go to What is a gift? and see P113, Gifts and Income Tax.

The information on an official donation receipt must be legible and shown in a way that cannot be easily altered. Each receipt must include:

If an official donation receipt is being issued for a non-cash gift, the amount of the gift must be its fair market value at the time the gift was made. The receipt must also include:

Books and records

To maintain its qualified donee status, a foreign charity has to keep adequate books and records containing:

A registered foreign charity is not required to keep its books and records in Canada, but must make them available in Canada at the CRA’s request.

Books and records include, but are not limited to:

For more information about keeping proper books and records, including the types of records that should be kept, retention periods, and electronic records, see Keeping Records.

Related links:


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