Here is a CRA letter on donation to a public body performing a function of government in Canada, which is a type of qualified donee namely certain First Nations groups, and the situation where the donor directs the gift to a specific program of the First Nations group.

Here is the CRA summary of the letter:

PRINCIPAL ISSUES: Whether a donation receipt can be issued by a public body performing a function of government in Canada where the donor directs the gift to a specific program of the public body?

POSITION: Yes, in this particular situation.

REASONS: In our view, in this particular situation the public body performing a function of government in Canada retains sufficient discretion over the gifts received.