Interim measures

As of January 1, 2014, the CRA ended the interim measures put in place while the application process was being developed, which allowed the CRA to continue to recognize all municipal and public bodies as described at paragraph 149(1)(c) of the Income Tax Act, as qualified donees. As of that date, only registered municipal and public bodies included on the CRA's list have qualified donee status. This means that as of January 1, 2014, only those municipal and public bodies appearing on the list can issue official donation receipts and receive gifts from registered charities.

However, organizations that applied before January 1, 2014, and that showed that they met the requirements to be a municipal or public body performing a function of government in Canada as of January 1, 2012, were given qualified donee status retroactive to that date.

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