Charities can generally give gifts only to other organizations that can issue a Canadian tax receipt (known as qualified donees by the Canada Revenue Agency (CRA)). This section discusses qualified donees and the giving of money, goods, or services to others, in more detail.
- as a means of fulfilling its charitable purposes (objects)
- payments to business, individuals, or not-for-profit organizations
- gifts to charities and other qualified donees
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- other registered charities
- other Canadian organizations
- international organizations
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- annual filing
- use of form T1236
- information required to be included
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