An eligible donee in respect of a particular charity is a registered charity:

• Of which more than 50% of the members of the board of directors or trustees of the registered charity deal at arm’s length with each member of the board ofdirectors or trustees of the particular charity;
• that is not subject to a suspension of tax-receipting privileges;
• that has no unpaid liabilities under the Income Tax Act or the Excise Tax Act;
• that has filed all its information returns; and that is not subject to a security certificate under the Charities Registration (Security Information) Act.