A qualified donee is a number of organizations that can issue official donation receipts.  In general a Canadian registered charity is allowed to make a gift to another qualified donee.  On the other hand a Canadian registered charity is not allowed to make a gift to a non-qualified donee ie. an organization that is not able to issue an “official donation receipt” for Canadian Income Tax purposes.

In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” (Reference number CG-004) it notes:

“3.4. What is a gift to a qualified donee?
A gift to a qualified donee is a transfer of money or any other property to a qualified donee.
Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts that individuals and corporations make to them. Some examples of qualified donees include other registered Canadian charities, the Government of Canada, prescribed universities outside Canada, the United Nations and its agencies, and certain charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift.”

For more information check out Using Intermediaries in Canada or CRA’s “Using an intermediary to carry out a charity’s activities within Canada”.