On June 23, 2022, the Government of Canada passed legislation to allow Canadian registered charities to make grants to non-qualified donees (grantees). For more information, see CG-032, Registered charities making grants to non-qualified donees.
To reflect this change, the Canadian Revenue Agency (CRA) has updated the registered charity information return:
- Form T3010, Registered Charity Information Return, now requires charities to report grants they made to non-qualified donees (grantees).
- Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees), allows charities to report detailed grant information, as required by the Income Tax Act.