A toolkit for working with non-qualified donees

(May 2024) – Considering the importance of the work being done by non-qualified donees (NQDs), a group of funders — including ​Fondation Lucie et André Chagnon, Inspirit, Laidlaw Foundation and the McConnell Foundation — ​have come together to create a toolkit to help and encourage more funders to support NQDs. As a collective, our experience lies primarily in partnering with non-profit grantees; as a result, they are the focus of this toolkit.  

Many organizations doing impactful work in communities are non-profits without charitable status. These organizations are defined by the Canadian Revenue Agency (CRA) as “non-qualified donees,” an umbrella term that includes a broad range of non-charitable organizations, such as non-profits, grassroots organizations, international charities, and other groups. Following the 2022 federal budget, in 2023 the CRA issued new guidance to make it easier for funders to support NQDs.