Waterloo Region Community Foundation (WRCF) is a Public Foundation, and a registered charity, which according to Canada Revenue Agency (CRA) may only make grants or distributions to organizations that are qualified donees.

What is a Qualified Donee?

A qualified donee is an organization that can issue official tax receipts for gifts they receive from individuals and corporations.

A registered charity can make gifts/grants only to other qualified donees.

Examples of qualified donees include:

• a registered charity (including a registered national arts service organization)

• a registered Canadian amateur athletic association

• a registered journalism organization

• a registered housing corporation resident in Canada constituted exclusively to provide low-cost housing for the aged

• a registered Canadian municipality

• a registered municipal or public body performing a function of government in Canada

How could your organization receive a grant from WRCF if you aren’t a qualified donee?

An organization that is not a qualified donee wishing to apply for funding from WRCF, to carry out their charitable purposes, must first establish a partnership with a qualified donee. If you are successful in receiving a grant, we send the grant cheque to your fiscal partner who then distributes the funds to your organization, as your initiative progresses.

The partnership between the qualified donee and the non-profit organization needs to be an appropriate affiliation (i.e. a charity that plants trees should not align itself with a non-profit that provides interior design/architectural services for affordable housing). It also needs to be documented, with agreement terms including a full description of what is being funded, and clearly outline the responsibilities of both parties.

Your fiscal partner will be required to sign off on a Fiscal Partnership Agreement (pdf) that should be submitted with your application for funding to WRCF.

Resources

Here is information to assist you, if you are considering establishing a fiscal partnership:

1. WRCF’s Fiscal Partnership Information Package (pdf)

   • For more information about the processes, benefits and other considerations concerning partnerships, click here to read ‘A Guide for Charity/Non-Charity Partnerships’

   • Visit the CRA website