Interactive Form T1236(10)

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

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Registered charities may make gifts to qualified donees. Provide the required information for each gift made to other organizations.

"Other organizations" are not qualified donees.

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

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

The Income Tax Act defines several types of qualified donees. In general, qualified donees are organizations that can issue official tax receipts. Nonprofits and most foreign charities are not qualified donees. They are considered to be "other organizations."

If your charity gave funds to "other organizations," you must report the amounts. You may receive a phone call from CRA. This is part of an initiative to educate charities about allowable activities.

For more information

See the back of Form T1236(10) for information about qualified donees.

See the Charitable Activities page on the CRA website.

See the Charity Filing Guide Glossary.

This material is provided for information purposes only. Contact CRA for definitive information.

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See the reverse for explanations of the terms used.

See the back of Form T1236(10) for descriptions of the following terms: qualified donee, gifts-in-kind, and associated charity.

See the Charity Filing Guide Glossary for more information about qualified donees.

This material is provided for information purposes only. Contact CRA for definitive information.

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Total number of Qualified Donees/Other Organizations:

Enter the total number of groups that your charity gave gifts to during the fiscal year. Include both qualified donees and other organizations.

This material is provided for information purposes only. Contact CRA for definitive information.

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Name of organization:

Enter the full name of the organization or qualified donee. Many groups have names that sound similar. Check the receipt you received when you made the gift for the correct name or call the organization to be sure.

This material is provided for information purposes only. Contact CRA for definitive information.

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Associated charity:

Yes
No

Do not check Yes unless your charity and the other charity have been designated as associated charities by CRA. Associated charities must apply to CRA and receive written confirmation of associated status. For example, a local church and the diocese could be designated as associated charities.

This material is provided for information purposes only. Contact CRA for definitive information.

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BN/Registration number:

Qualified donees that are registered charities have a BN (Business Number). Some qualified donees do not have business numbers, for example, municipalities.

A BN is a 15-character number that identifies the organization to CRA. The BN has 9 numbers followed by 2 letters and 4 numbers. Registered charities have Business Numbers with "RR" as the two letters.

If the qualified donee is a registered charity, use the online CRA Charities Listings to find the BN. It is public information.

Common error: Missing BN/Registration number. Use the online CRA Charities Listing or call the organization to ask for the number.

This material is provided for information purposes only. Contact CRA for definitive information.

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City and Province/Territory

If your charity made gifts to qualified donees located outside Canada, use this field to enter the address. You may want to strike out "province/territory."

This material is provided for information purposes only. Contact CRA for definitive information.

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Amount of designated gifts (write in the blank line)

Designated gifts are gifts from one registered charity to another registered charity that is not at arm’s length. Not at arm’s length means that the two charities have a board member or members in common, or that the individual or individuals who control both charities are related in some way.

The donor charity must identify the gift as a designated gift when it completes Form T1236(10). The donor charity cannot use the designated gift to satisfy its disbursement quota.

Designated gifts are not subject to the anti-avoidance rule.

See IT-419R2 Meaning of Arm's Length, Section 11 Corporations and Other Persons for a detailed explanation of arm’s length status applied to corporations www.cra-arc.gc.ca/E/pub/tp/it419r2/it419r2-e.html#P70_13139

See New anti-avoidance rules and designated gifts on the CRA website for more information www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/gfts/nt-vdnc-eng.html

This material is provided for information purposes only. Contact CRA for definitive information.

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Amount of gifts-in-kind

Gifts-in-kind are gifts of property. They are physical things. Gifts of volunteer time or services are not gifts-in-kind because they are not things. If your charity gave property, for example computers or office furniture, to a qualified donee enter the amount here. The amount is the fair market value of the gift determined at the time you made the gift.The amount should be recorded on the receipt you received when you gave the gift of property.

This material is provided for information purposes only. Contact CRA for definitive information.

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Total amount of gifts

Enter the total amount of gifts made to each qualified donee or other organization, including gifts-in-kind and designated gifts

The amount of income a registered charity gives to qualified donees as part of its allowable charitable activities can affect its designation. In general, charitable organizations donate less than half their income to qualified donees, and foundations donate more than half their income to qualified donees.

This material is provided for information purposes only. Contact CRA for definitive information.

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How to use this 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.

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.