The Gainey Foundation's Grant Allocation Guidelines

Qualified donees under the Income Tax Act are:

• Registered charities
• Registered Canadian amateur athletic associations
• Housing corporations resident in Canada constituted exclusively to provide low-cost housing for the aged
• The United Nations and its agencies
• Certain universities outside Canada
• Charities outside Canada to which Her Majesty in right of Canada ( i.e the Federal Government) has made a gift during the last twelve months
• Municipalities in Canada
• The Federal Government, Provincial Government, or their agent