There is a category of qualified donee, ie. organizations that can issue tax receipts, called “municipal or public body performing a function of government in Canada”.  This group is largely first nations bands but also could include school districts or certain other types of entities.  CRA has just released the list and it contains 60 groups.  Hopefully the number will rise.  It is important for Aboriginal groups that need funding from foundations or wish to issue official donation receipts for gifts consider obtaining this status.  Here is a list of “municipal or public body performing a function of government in Canada”:

  • Cold Lake First Nations Registered 2012-01-01 Cold Lake Alberta
  • Cowichan Tribes First Nation Registered 2012-01-01 Duncan British Columbia
  • Huu-ay-aht First Nations Registered 2012-01-01 Port Alberni British Columbia
  • Kitselas First Nation Registered 2012-01-01 Terrace British Columbia
  • Kwadacha Registered 2012-01-01 Prince George British Columbia
  • Kyuquot / Checleseht First Nations Registered 2012-01-01 Kyuquot British Columbia
  • Little Shuswap Lake Registered 2012-01-01 Chase British Columbia
  • Musqueam Indian Band Registered 2012-01-01 Vancouver British Columbia
  • Namgis First Nation Registered 2012-01-01 Alert Bay British Columbia
  • Nisga’a Lisims Government Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia
  • Nisga’a Village of Gingolx Registered 2012-01-01 Gingolx British Columbia
  • Nisga’a Village of Gitlaxt’aamix (formerly New Aiyansh) Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia
  • Nisga’a Village of Gitwinksihlkw Registered 2012-01-01 Gitwinksihlkw British Columbia
  • Nisga’a Village of Laxgalts’ap Registered 2012-01-01 Greenville British Columbia
  • Seabird Island Indian Band Registered 2012-01-01 Agassiz British Columbia  
  • Splatsin First Nation Registered 2012-01-01 Enderby British Columbia
  • St. Mary’s Indian Band Registered 2012-01-01 Cranbrook British Columbia
  • Sts’ailes Registered 2012-01-01 Agassiz British Columbia
  • Toquaht Nation Registered 2012-01-01 Ucluelet British Columbia
  • Tsawwassen First Nation Registered 2012-01-01 Tsawwassen British Columbia
  • Uchucklesaht Tribe Registered 2012-01-01 Port Alberni British Columbia
  • Ucluelet First Nation Registered 2012-01-01 Ucluelet British Columbia
  • Westbank First Nation Registered 2012-01-01 Kelowna British Columbia
  • Norway House Cree Nation Registered 2012-01-01 Norway House Manitoba  
  • Peguis Registered 2012-01-01 Peguis Manitoba
  • Inuit Community Government of Hopedale Registered 2012-01-01 Hopedale Newfoundland and Labrador
  • Inuit Community Government of Makkovik Registered 2012-01-01 Makkovik Newfoundland and Labrador
  • Inuit Community Government of Nain Registered 2012-01-01 Nain Newfoundland and Labrador
  • Inuit Community Government of Postville Registered 2012-01-01 Postville Newfoundland and Labrador
  • Inuit Community Government Rigolet Registered 2012-01-01 Rigolet Newfoundland and Labrador
  • Nunatsiavut Government Registered 2012-01-01 Nain Newfoundland and Labrador
  • Acho Dene Koe First Nation Registered 2012-01-01 Fort Liard Northwest Territories  
  • Déline Land Corporation Registered 2012-01-01 Déline Northwest Territories  
  • Tlicho Government Registered 2012-01-01 Behchoko Northwest Territories
  • Kivalliq Inuit Association Registered 2012-01-01 Rankin Inlet Nunavut
  • Nunavut Tunngavik Incorporated Registered 2012-01-01 Cambridge Bay Nunavut
  • Aamjiwnaang First Nation Registered 2012-01-01 Sarnia Ontario
  • Alderville First Nation Registered 2012-01-01 Roseneath Ontario  
  • Fort William First Nation Registered 2012-01-01 Thunder Bay Ontario
  • Mississaugas of the New Credit First Nation Registered 2012-01-01 Hagersville Ontario
  • Pays Plat First Nation Registered 2012-01-01 Pays Plat Ontario
  • Pic Mobert First Nation Registered 2012-01-01 Mobert Ontario
  • Six Nations of the Grand River Registered 2012-01-01 Ohsweken Ontario
  • Lennox Island First Nation Registered 2012-01-01 Lennox Island Prince Edward Island
  • Antelope Lake Regional Park Authority Registered 2012-01-01 Gull Lake Saskatchewan
  • Bengough Regional Park Authority Registered 2012-01-01 Bengough Saskatchewan
  • Brightsane Lake Regional Park Authority Registered 2012-01-01 St. Walburg Saskatchewan
  • Carlton Trail Regional Park Authority Registered 2012-01-01 Langenburg Saskatchewan
  • Memorial Lake Regional Park Authority Registered 2012-01-01 Shell Lake Saskatchewan
  • St. Brieux Regional Park Authority Registered 2012-01-01 St. Brieux Saskatchewan
  • Carcross/Tagish First Nations Registered 2012-01-01 Carcross Yukon
  • Champagne and Aishihik First Nations Registered 2012-01-01 Haines Junction Yukon
  • First Nation of Nacho Nyak Dun Registered 2012-01-01 Mayo Yukon
  • Kluane First Nation Registered 2012-01-01 Burwash Landing Yukon
  • Kwanlin Dun First Nation Registered 2012-01-01 Whitehorse Yukon
  • Little Salmon/Carmacks First Nation Registered 2012-01-01 Carmacks Yukon
  • Selkirk First Nation Registered 2012-01-01 Pelly Crossing Yukon
  • Ta’an Kwach’an Council Registered 2012-01-01 Whitehorse Yukon
  • Tr’ondëk Hwëch’in First Nation Registered 2012-01-01 Dawson City Yukon
  • Vuntut Gwitchin First Nation Registered 2012-01-01 Old Crow Yukon

For the most up-to-date list see: List of municipal or public bodies performing a function of government in Canada registered as qualified donees