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ARTICLE · 30 APRIL 2012

Budget 2012 And Charities

Borden Ladner Gervais LLP
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A foreign charitable organization may currently be registered as a qualified donee

CanadaTax
Camille Kam
Camille Kam
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QUALIFIED DONEE STATUS FOR FOREIGN CHARITABLE ORGANIZATIONS

A foreign charitable organization may currently be registered as a qualified donee where it can demonstrate that: (1) it was the recipient of a gift from the Government of Canada; and (2) except for the residency requirement, it would meet the Canadian common law definition of charitable and would generally be eligible for registration in Canada. Qualified donee status permits a foreign charitable organization to issue official donation receipts for gifts received from a Canadian donor and enables a Canadian registered charity to make first to the foreign charitable organization without risking the Canadian charity's registered status.

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