The list of municipal or public bodies performing a function of government in Canada registered as qualified donees has grown to 462.  It is predominantly indigenous bands but also has some other groups such as school boards.

Here is the list as of March 8, 2020 in PDF and Excel.  For the most up to date check the CRA website.


Here is more information on what qualifies as a Qualified Donee – Municipal or Public Body Performing a Function of Government in Canada.