Qualified donees are those entities defined in subsection 149.1(1) of the Income Tax Act:

District 5370 Charitable Foundation
  1. registered Canadian charities,
  2. registered Canadian amateur athletic associations,
  3. housing corporations resident in Canada and exempt from tax under Part 1 of the Act by paragraph 149(1)(i),
  4. Canadian municipalities,
  5. the United Nations or agencies thereof,
  6. universities outside Canada prescribed to be universities the student body of which ordinarily includes students from Canada,
  7. charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift during the taxpayer's taxation year, or the 12 months immediately preceding that taxation year,
  8. Her Majesty in right of Canada and the provinces and agents thereof,
  9. registered Canadian national arts service organizations.