Tax Relief for Donors – Individuals, Trusts and Corporations
Charitable giving offers benefits to both the donor and the communities served by the charities receiving the donations. Canada supports private-sector charitable giving by granting:
To receive tax benefits, donations must be to qualified donees. These are:
- registered Canadian charities (including Canadian universities and colleges);
- registered Canadian amateur athletic associations;
- certain non-profit housing corporations for the elderly;
- the United Nations and related agencies;
- Canadian or provincial governments, crown foundations and municipalities;
- foreign charities to which the government of Canada has made a gift in the donor’s taxation Year or in the 12 months preceding that year;
- prescribed foreign universities.
To be able to offer you a tax receipt for charitable donations the charity needs to be registered with the Canada Revenue Agency (CRA).