Completing Form T1236(10)

Completing Form T1236(10) Qualified Donees Worksheet/Amounts Provided To Other Organizations

Use Form T1236(10) Qualified Donees Worksheet/Amounts Provided To Other Organizations to enter information for each qualified donee or other organization your charity made a gift to during the fiscal year. If your charity did not give funds to other groups, you do not have to submit this form.

If you prefer, you can submit a worksheet with the same information as Form T1236(10) to CRA. If you keep records on paper, filling out the form is probably easier. If you keep records on computer, it may be more convenient to create a list instead of copying the information onto Form T1236(10).

The content of this website is for information purposes only. It is not legal or tax advice. Contact CRA or an accounting or legal professional if you need assistance.

Links to information on this page

Allowable activities for registered charities
Qualified donees
Points to keep in mind
How to use the interactive form
See other pages in the Charity Filing Guide
Links to the CRA website

Allowable activities for registered charities

You must report all gifts to all organizations. However, you should be aware that registered charities are permitted to give gifts only to qualified donees as defined by CRA. Your charity should not make gifts to other organizations that are not qualified donees. If you made such a gift, you must report it. CRA may take this as an opportunity to contact your charity and review the rules about allowable activities.

Registered charities are only allowed to use their resources in two ways:

  1. Operate their own charitable programs
  2. Donate funds to organizations that are qualified donees as defined by CRA

In general, qualified donees are organizations that are permitted by CRA to issue official tax receipts. Nonprofit organizations and foreign charities are not qualified donees.

Qualified donees

Qualified donees defined in the Income Tax Act fall into eight categories (listed on the back of Form T1236(10):

  1. a registered charity;
  2. a registered Canadian amateur athletic association;
  3. a housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged;
  4. a Canadian municipality;
  5. the United Nations and its agencies;
  6. a university that is outside Canada that is prescribed to be a university, the student body of which ordinarily includes students from Canada;
  7. a charitable organization outside Canada to which Her Majesty in right of Canada has made a gift during the fiscal period or in the 12 months immediately preceding the period and
  8. Her Majesty in right of Canada or a province.

To determine if an organization is a registered charity, look it up in the online CRA Charities Listings.

To determine if an organization falls into category 7, see Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada on the CRA website.

Points to keep in mind

  • Report gifts in any order. You don't need to list gifts from largest to smallest.
  • Gifts in kind must be split from the total and reported separately.
  • Report designated gifts made to another registered charity on the blank line. Write “designated gifts” followed by the amount of the gift.
  • Report gifts made to qualified donees outside Canada on this form. Enter the address in the province/territory box.
  • Definitions of three key terms are included on the back of Form T1236(10): qualified donee, gifts-in-kind, and associated charity.
  • Use the CRA Charities Listings to look up names and business numbers of qualified donees.

How to use the interactive form

Use the interactive form as a working copy to prepare Form T1236(10). Or, use it to explore the form and read plain language explanations of each question. You cannot submit this form to CRA or save it online. You can print it for your records and transfer the information to a paper copy to submit to CRA.

The interactive form can be printed, but not saved. We do not store your information on our site. See the Terms of Use page for more information.

See other pages in the Charity Filing Guide

See Introducing the forms for an outline of the key changes to this form.

Links to the CRA website

Charities Directorate website
http://www.cra-arc.gc.ca/charities/

Guide T4033-1 Completing the Registered Charity Information Return
http://www.cra-arc.gc.ca/E/pub/tg/T4033-1/README.html

The CRA Charities Listings
http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html

Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada
http://www.cra-arc.gc.ca/E/pub/tp/ic84-3r5-attach/

Charitable Activities
http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/ctvts/chrtbl-eng.html