Before applying for registration with the Canada Revenue Agency (CRA), you should be aware of the advantages and obligations.

Depending on the type of organization, qualified donees have different requirements under the Income Tax Act. Refer to the list below for the qualified donee application process relevant to you:

• Registered Canadian amateur athletic associations (RCAAA)
• Registered national arts service organizations (RNASO)
• Registered journalism organizations (RJO)
• Registered municipalities
• Registered municipal or public bodies performing a function of government in Canada
• Registered universities outside Canada
• Registered foreign charities that have received a gift from His Majesty in right of Canada
• Registered low-cost housing corporations for the aged
• His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies