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A person, foundation, or corporation that makes a gift.
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The Canada Revenue Agency generally considers “substantially all” to mean 90% or more.
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The act or process of defending or maintaining a cause or proposal. An organization may have advocacy as its mission (or part of its mission) to increase public awareness of a particular issue or set of issues. (from enVision.ca)
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is established as a corporation or a trust;
has exclusively charitable purposes;
carries on its own charitable activities and/or funds other qualified donees, (e.g., registered charities);
may have 50% or more of its governing officials not at arm's lengthwith each other;...
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The eligible amount is the part of a gift for which a charity can issue a tax receipt. Generally, this is the amount by which the fair market value of the gift exceeds the amount of any advantage given in respect of the donation.
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Generally, a tax shelter is any arrangement where the tax benefits equal or exceed the net cost of entering into the arrangement.
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