A qualified donee is an organization that can issue official donation receipts for gifts it receives from individuals and corporations. It can also receive gifts from registered charities.
A qualified donee can be:
- a registered charity (including a registered national arts service organization) [85,646]
- a registered Canadian amateur athletic association [127]
- a registered housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged [3]
- a registered Canadian municipality [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]
- a registered journalism organization [0]
- a registered municipal or public body performing a function of government in Canada [464]
- a registered university outside Canada, the student body of which ordinarily includes students from Canada [US 529, UK 52, Other 80]
- a registered charitable organization outside Canada to which Her Majesty in right of Canada has made a gift [4]
- Her Majesty in right of Canada, a province, or a territory
- the United Nations and its agencies
So that you understand the number of each on each list we have put in brackets above as of May 2020.