Under the Income Tax Act , qualified donees are organizations that can issue official donation receipts for gifts that individuals and corporations make to them.

Qualified Donees are those entities defined in subsection 149.1(1) of the Income Tax Act.

• registered Canadian charities;

• registered Canadian amateur athletic associations;

• registered Canadian national arts service organizations;

• housing corporations resident in Canada and exempt from tax under Part 1 of the Act by paragraph 149(1)(i);

• municipalities in Canada;

• for gifts made after May 8,2000, municipal or public bodies performing a function of government in Canada;

• the United Nations or agencies thereof;

• universities outside Canada prescribed to be universities the student body of which ordinarily includes students from Canada;

• charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift during the taxpayer’s taxation year, or the 12 months immediately preceding that taxation year;

• Her Majesty in right of Canada or a province and agents thereof.