Recently, the Income Tax Act was updated to allow registered charities to make grants to non-qualified donees. Non-qualified donees are organizations in Canada and internationally that engage in charitable activities but who do not have registered charity status with the Canada Revenue Agency (CRA).
How we work
Right now, Aqueduct can make grants to non-qualified donees in furtherance to its charitable purposes in education and the environment. Aqueduct is currently building capacity to enable granting to non-qualified donees with other charitable purposes in the future.
Aqueduct’s process was developed in accordance with the CRA Guidance. Each grant and recipient must be individually approved. The process also includes a risk assessment, a grant agreement, and reporting from grantees. Please contact a team member for more information.
Frequently Asked Questions
Non-qualified donees are organizations in Canada and internationally that engage in charitable activities but who do not have registered charitable status with the Canada Revenue Agency (CRA).
Aqueduct has established a policy and process for making grants to non-qualified donees, which is subject to the CRA’s guidance. Each grant and grant recipient is required to be approved separately. Aqueduct also conducts a risk assessment process and requires reporting by grantees. Please reach out to a member of our team to discuss the process.
No. Aqueduct does not have an open public granting program and does not accept unsolicited grant applications.
