Short answer Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts that individuals and corporations make to them. Examples Qualified donees include: registered charities registered Canadian amateur athletic associations registered national arts service organizations housing corporations in Canada set up exclusively to provide low-cost housing for the aged municipalities in Canada under proposed legislation, for gifts made after May 8, 2000, municipal or public bodies performing a function of government in Canada the United Nations and its agencies universities outside Canada with a student body that ordinarily includes students from Canada charitable organizations outside Canada to which the government of Canada has made a gift during the donor’s taxation year or in the 12 months immediately before that period the government of Canada, a province, or territory