Gifts you can claim

You can claim a tax credit based on the eligible amount of your gift to a qualified donee. Qualified donees are:

• registered charities (list of charities)
• registered journalism organizations (RJO)
• registered Canadian amateur athletic associations
• registered national arts service organizations
• registered housing corporations resident in Canada set up only to provide low-cost housing for the aged
• registered municipalities in Canada
• registered municipal or public bodies performing a function of government in Canada
• the United Nations and its agencies
• Government of Canada, a province, or a territory
• universities outside Canada, the student body of which ordinarily includes students from Canada, that are registered with the CRA
• registered foreign charities to which the Government of Canada has made a gift

To further assist donors in determining which organizations may issue official donation receipts, qualified donees must appear on the publicly available lists that the CRA maintains at List of charities and other qualified donees. The United Nations and its agencies, as well as the Government of Canada, a province, or territory are not included on these lists because they qualify automatically.

See Guide P113, Gifts and Income Tax, for more information about:

• gifts of non-qualifying securities
• gifts to U.S. charities
• gifts to government bodies
• gifts of ecologically sensitive land
• gifts of certified cultural property

Forms and publications

• Federal income tax and benefit information
• Guide P113, Gifts and Income Tax
• Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value