Plain meaning
An organization that can issue official donation receipts for gifts and receive gifts from registered charities under the Income Tax Act.
Also called
qualified donees
donee
Key points
- Registered charities are qualified donees, but the category also includes certain other listed organizations.
- Official donation receipts from qualified donees can support charitable tax credits or deductions.
- Rules differ depending on the type of donee and whether it must be listed by CRA.
- Charity disbursement and receipting rules often depend on qualified-donee status.
Why it comes up
Qualified-donee status matters for donation tax credits, charity compliance, foreign-gift rules, and budget measures affecting charities.