A term defined under the Income Tax Act, qualified donees are:

• Registered Canadian charities
• Registered Canadian amateur athletic associations (RCAAA)
• Registered national arts service organizations
• Housing corporations resident in Canada constituted exclusively to provide low-cost housing for the aged
• The United Nations and its agencies
• Universities outside Canada listed in Schedule VIII of the Income Tax Regulations
• Charitable organizations outside Canada to which Her Majesty in right of Canada (the federal government or its agents) has made a gift during the charity's fiscal period or in the 12 months immediately preceding the period
• Municipalities in Canada
• Her Majesty in right of Canada or in right of a province (that is, the federal government, a provincial government, or their agents)