Who can claim
- Federal: Line 34900
- Provincial or territorial: Line 58969
- Tax year: 2025| Prior tax years: 2024 and earlier
You or your spouse or common law partner may be able to claim a tax credit on your tax return for the eligible amount of a gift of property made to a registered charity or other qualified donee.
Requirements
To claim a donation credit on a personal tax return, all of the following must apply:
You or your spouse or common-law partner made a gift of money or other property
The donation was made to a qualified donee
Qualified donees include
- Registered 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
- The Government of Canada, a province, or a territory
- Universities outside Canada that ordinarily include students from Canada, that are registered with the Canada Revenue Agency (CRA)
- Registered foreign charities to which the Government of Canada has made a gift
The CRA provides a list of qualified donees who may issue official donation receipts. The United Nations and its agencies, the Government of Canada, and provinces and territories are not listed, but automatically qualify.
- Any of the following applies:
- Your donation was made in 2025
- Your donation was made in any of the past 5 years
- Your ecological gift was donated in any of the past 10 years
- The portion of the donation has not already been claimed on another tax return
- An official donation receipt was issued by a qualified donee