Response from CRA Director General of Charities Directorate, Ms. Khare, on June 26, 2024.
While certain registered municipal and First Nations groups that are listed on our web page
may be qualified donees, governments outside Canada are not. Charities can conduct
activities abroad, as described in Guidance CG-002, Canadian registered charities carrying
on activities outside Canada; however, a charity is not able to simply gift funds overseas
without either sufficient evidence of direction and control over the use of its funds, or
evidence of the accountability requirements being in place as discussed in CG-032. The
CG-002 can be found at Canada.ca/en/revenue-agency/services/charitiesgiving/charities/policies-guidance/guidance-002-canadian-registered-charities-carryingactivities-outside-canada
