Gifts to Foreign Charities Allowed in 2013

The eligibility of gifts to foreign charities have expanded in 2013.

For gifts to a foreign charity to be eligible for the donation tax credit, the organization must be a "qualified donee." Currently, for 2012 and prior years, the Canadian government must donate to these organizations for them to qualify. Beginning in 2013, foreign organizations that pursue activities that are:

• related to disaster relief or urgent humanitarian aid or
• in the national interest of Canada

may apply to receive "qualified donee" status even if they do not receive a donation from the government of Canada.