CRA recently released a letter which discusses whether a Chief's Council, relating to several First Nations, would be considered a public body performing a function of government for purposes of para. 149(1)(c) of the Act such that it would be able to issue donation receipts as a qualified donee. 

CRA determined that the Council would be considered a public body performing a function of government based on an examination of the fact scenario. The Council was made up of elected chiefs of member bands and was responsible for the overall coordination of the members' constitutional and self-government development. Also, the Council performed many services that bands to not provide for their members and was very much involved in treaty negotiations.  Because of the Council's governance function and the services that it provided to its member bands and its people, the Chief's Council was determined to be a public body performing a function of government.  

Here is a copy of the CRA letter.