Qualified donees are organizations that can, under the Income Tax Act, issue official tax receipts for gifts they receive from individuals and corporations. A registered charity can make gifts/grants only to other qualified donees.
- A registered charity (including a registered national arts service organization);
- A registered Canadian amateur athletic association;
- A listed housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged;
- A listed Canadian municipality;
- A listed university outside Canada that is prescribed to be a university, the student body of which ordinarily includes students from Canada;
- A listed charitable organization outside Canada to which Her Majesty in right of Canada has made a gift;
- Her Majesty in right of Canada or a province; and
- The United Nations and its agencies.