Note that the criteria might change per country. We suggest you verify with the correct institut of the organization's country.
Canada
This article is based on the Canada Revenue Agency information.
Eligible donee
Only Canadian registered charities or other qualified donees may issue official donation receipts that qualify for charitable tax credits.
An eligible donee is a registered charity:
- that is not subject to a suspension of tax-receipting privileges
- that is not subject to a security certificate under the Charities Registration (Security Information) Act
- that has no unpaid liabilities under the Income Tax Act or the Excise Tax Act
- that has filed all of its information returns
- that has more than half of its directors/trustees at arm's length with each of the directors/trustees of the charity gifting to it
In some cases, a municipality may be an eligible donee. For example, in situations where an eligible charity cannot be found in order to keep the property in the charitable sector, the Minister may allow the property to be transferred to a municipality for the benefit of the community.