A qualified donee is an organization that can issue official donation receipts for gifts received
from individuals and corporations, and may receive gifts from registered charities. These
qualified donees include:
- Registered charities (including national arts service organizations) [85,646]
- Registered Canadian amateur athletic associations [127]
- Registered housing corporations providing low-cost housing for the aged [3]
- Registered Canadian municipalities [Alberta 356, BC 189, Manitoba 226, NB 109, NL 271,
NWT 25, NS 56, Nunavut 25, ON 444, PEI 78, Quebec 1217, Saskatchewan 789, Yukon 8]
- Registered journalism organizations [0]
- Registered municipal or public bodies performing government functions in Canada [464]
- Registered universities outside of Canada with a majority of enrolled Canadians students
[USA 529, UK 52, Other 80]
- Registered charitable organizations outside of Canada receiving Her Majesty's gift in right of
Canada [4]
- Her Majesty, in right of Canada, a province, or a territory
- The United Nations and its agencies
The number of each on each list we have put in brackets as of May 2020.