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ARTICLE · 02 JANUARY 2024

Registered Charities Making Grants To Non-Qualified Donees

Torkin Manes LLP
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The charitable sector has been waiting patiently, or maybe not so patiently, for the issuance by the Canada Revenue Agency ("CRA") of its final guidance on the ability of Canadian registered charities...

CanadaCorporate/Commercial Law
Linda J. Godel
Linda J. Godel
Lauren Crosby
Lauren Crosby
Valerie Sedlezky
Valerie Sedlezky
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The charitable sector has been waiting patiently, or maybe not so patiently, for the issuance by the Canada Revenue Agency ("CRA") of its final guidance on the ability of Canadian registered charities to make grants to organizations that are not qualified donees. This Guidance, "Registered charities making grants to non-qualified donees", was finally released on December 19, 2023 ("Guidance"). A holiday/New Year's gift to the sector?

By way of background, and as we reported in April 2022 and June 2022, changes were made to the Income Tax Act (Canada) ("ITA") in the spring of 2022, to enable charities to make disbursements to organizations that are not qualified donees, including foreign charities or non-profit organizations based in or outside of Canada, through the introduction of the new "qualifying disbursement" rules. This change provides an alternative option for how Canadian registered charities can carry out their purposes. However, how the CRA would

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