There is a list called "foreign charities that have received a gift from Her Majesty in right of Canada". As the name suggests a group that gets a "gift" from the Federal government can apply to CRA to be on the list for a period of 2 years. Being on the list means that the foreign charity can issue official donation receipts to Canadians and also receive gifts from Canadian charities. When a Canadian charity provides funds to a foreign group that is listed as a qualified donee under this category there is no need for direction and control. The Auschwitz-Birkenau Foundation has been added till February 19, 2021. Groups that are on the list must be careful to only issue official donation receipts in accordance with the Income Tax Act of Canada.