OF LETHBRIDGE AND SOUTHWESTERN ALBERTA
COMMUNITY FOUNDATION



Eligibility Criteria

Qualified donees are organizations that can, under the Income Tax Act, issue official tax receipts for gifts that individuals or corporations make to them.

They include:

  • CRA registered charities (check your number here);
  • municipalities in Canada;
  • 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;
  • 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 (these universities are listed in Schedule VIII of the Income Tax Regulations);
  • 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; and
  • the Government of Canada, a province, or a territory.

www.cflsa.ca
Updated December 2011
office@cflsa.ca        404 8th St South   
403*328*5297