Registered journalism organization

A qualified Canadian journalism organization (QCJO) may apply to the Minister of National Revenue to become a registered journalism organization (RJO), which is a qualified donee. An RJO is exempt from tax and can issue donation receipts for gifts that it receives. A registered charity can also make a gift to an RJO. This measure will be in effect as of January 1, 2020.

Criteria to become an RJO

An RJO is a corporation or trust that meets the following conditions:

For more information on RJO criteria, go to Guidance on income tax measures to support journalism.

Limitation on amounts an RJO may receive

In any given taxation year, an RJO may not receive gifts from any one source that represent more than 20% of its total revenues (including donations) for the year, other than a gift:

  1. made by way of bequest;
  2. made within 12 months after the organization is first registered; or
  3. approved on a case-by-case basis by the Minister of National Revenue.

Obligations of an RJO

An RJO is required to comply with its other obligations as a qualified donee under the Income Tax Act. This includes:

Apply for RJO status

A QCJO may apply to the Minister of National Revenue for registration as an RJO using form T624, Application to Register a Journalism Organization Under the Income Tax Act.

If you have questions about becoming an RJO, please call the Charities client service line at 1-800-267-2384.

Revoking RJO registration

Where an RJO no longer meets the requirements for registration as a qualified donee, the Minister of National Revenue may revoke its registration.

Where the Minister of National Revenue proposes to revoke the registration of an RJO, the RJO may file an objection with the Appeals Branch of the CRA. In the event that it disagrees with the decision of the Appeals Branch, it has the right to appeal the decision to the Federal Court of Appeal.

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