Private Foundations and International Philanthropy
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www.globalphilanthropy.ca Which Universities Outside of Canada are prescribed universities under Schedule VIII of the Income Tax Act (Canada) and therefore qualified donees? By Mark Blumberg (September 15, 2011) There is a list of prescribed universities outside of Canada that are considered qualified donees under the Income Tax Act. For a foreign (non-Canadian) university it is beneficial to be a qualified donee because you can easily receive donations from Canadians and issue them official donation receipts. As well, it is easier to transfer funds from a Canadian charity or foundation to a qualified donee. Many people find it difficult to locate the regulation with a list of the prescribed foreign universities so below is a link to the complete regulation and a copy of the small part of the regulation dealing with prescribed universities as at August 2011. (prescribed universities are at or near the bottom of the lengthy regulation.) Foreign universities who have Canadian students at them and are interested in applying for qualified donee status can read our article “Foreign Universities Fundraising in Canada” at http://www.globalphilanthropy.ca/images/uploads/Foreign_Universities_Fundraising_In_Canada.pdf Alternatively you can contact us and our contact information is at the bottom of this note. http://www.canlii.org/en/ca/laws/regu/crc-c-945/latest/crc-c-945.html Income Tax Regulations C.R.C., c. 945 INCOME TAX ACT SCHEDULE VIII www.globalphilanthropy.ca (s. 3503) UNIVERSITIES OUTSIDE CANADA 1. The universities situated in the United States that are prescribed by section 3503 are the following: 1. Abilene Christian University, Abilene, Texas 2. Adams State College, Alamosa, Colorado 3. Academy of the New Church, The, Bryn Athyn, Pennsylvania 4. Albany College of Pharmacy and Health Sciences, Albany, New York 5. Alfred University, Alfred, New York 6. American Film Institute Center for Advanced Film and Television Studies, Los Angeles, California 7. American Graduate School of International Management, Glendale, Arizona 8. American International College, Springfield, Massachusetts 9. American University, The, Washington, District of Columbia 10. American University in Cairo, The, New York, New York 11. Amherst College, Amherst, Massachusetts 12. Anderson College, Anderson, South Carolina 13. Andover Newton Theological School, Newton Centre, Massachusetts 14. Andrews University, Berrien Springs, Michigan 15. Antioch College, Yellow Springs, Ohio 16. Arizona State University, Tempe, Arizona 17. Asbury Theological Seminary, Wilmore, Kentucky 18. Associated Mennonite Biblical Seminary, Elkhart, Indiana 19. Atlantic Union College, South Lancaster, Massachusetts 20. Augsburg College, Minneapolis, Minnesota 21. Aurora University, Aurora, Illinois 22. Azusa Pacific College, Azusa, California 23. 1. Babson College, Babson Park, Massachusetts 2. Bard College, Annandale-On-Hudson, New York 3. Barnard College, New York, New York 4. Bastyr University, Seattle, Washington 5. Bates College, Lewiston, Maine 6. Baylor College of Medicine, Houston, Texas 7. Baylor University, Waco, Texas 8. Beloit College, Beloit, Wisconsin 9. Bennington College, Bennington, Vermont 10. Bentley College, Waltham, Massachusetts 11. Beth Medrash Govoha, Lakewood, New Jersey 12. Bethel College, Mishawaka, Indiana 13. Bethel College, North Newton, Kansas 14. Bethel College and Seminary, St. Paul, Minnesota 15. Biola University, La Mirada, California 16. Bob Jones University, Greenville, South Carolina 17. Boston College, Chestnut Hill, Massachusetts 18. Boston University, Boston, Massachusetts 19. Bowdoin College, Brunswick, Maine 20. Bowling Green State University, Bowling Green, Ohio 21. Brandeis University, Waltham, Massachusetts 22. Brigham Young University — Hawaii Campus, Laie, Hawaii 23. Brigham Young University, Provo, Utah 24. Brown University, Providence, Rhode Island 25. Bryn Mawr College, Bryn Mawr, Pennsylvania 26. Bucknell University, Lewisburg, Pennsylvania 27. www.globalphilanthropy.ca 1. California Institute of Technology, Pasadena, California 2. California Institute of the Arts, Valencia, California 3. California Lutheran University, Thousand Oaks, California 4. Calvin College, Grand Rapids, Michigan 5. Calvin Theological Seminary, Grand Rapids, Michigan 6. Canisius College, Buffalo, New York 7. Carleton College, Northfield, Minnesota 8. Carnegie-Mellon University, Pittsburgh, Pennsylvania 9. Carroll College, Helena, Montana 10. Case Western Reserve University, Cleveland, Ohio 11. Catholic University of America, The, Washington, District of Columbia 12. Cedarville College, Cedarville, Ohio 13. Central Michigan University, Mount Pleasant, Michigan 14. Central Yeshiva Tomchei Tmimim-Lubavitch, Brooklyn, New York 15. Christendom College, Front Royal, Virginia 16. City University, Bellevue, Washington 17. City University of New York, The, John Jay College of Criminal Justice, New York, New York 18. Claremont McKenna College, Claremont, California 19. Clark University, Worcester, Massachusetts 20. Clarkson University, Potsdam, New York 21. Colby College, Waterville, Maine 22. Colby-Sawyer College, New London, New Hampshire 23. Colgate — Rochester Divinity School, The, Rochester, New York 24. Colgate University, Hamilton, New York 25. College of William and Mary, Williamsburg, Virginia 26. Colorado College, The, Colorado Springs, Colorado 27. Colorado School of Mines, Golden, Colorado 28. Colorado State University, Fort Collins, Colorado 29. Columbia International University, Columbia, South Carolina 30. Columbia Union College, Takoma Park, Maryland 31. Columbia University in the City of New York, New York, New York 32. Concordia College, Moorhead, Minnesota 33. Connecticut College, New London, Connecticut 34. Conway School of Landscape Design, Conway, Massachusetts 35. Cornell University, Ithaca, New York 36. Cornerstone College and Grand Rapids Baptist Seminary, Grand Rapids, Michigan 37. Covenant College, Lookout Mountain, Tennessee 38. Cranbrook Academy of Art, Bloomfield Hills, Michigan 39. Creighton University, Omaha, Nebraska 40. Curtis Institute of Music, The, Philadelphia, Pennsylvania 41. 1. Dallas Theological Seminary, Dallas, Texas 2. Dartmouth College, Hanover, New Hampshire 3. Denison University, Granville, Ohio 4. De Paul University, Chicago, Illinois 5. Dordt College, Sioux Center, Iowa 6. Drake University, Des Moines, Iowa 7. Drew University, Madison, New Jersey 8. Drury College, Springfield, Missouri 9. Duke University, Durham, North Carolina 10. Duquesne University, Pittsburgh, Pennsylvania 11. D’Youville College, Buffalo, New York 12. 1. Eastern College, St. Davids, Pennsylvania 2. Eastern Mennonite University, Harrisonburg, Virginia 3. Eastern Washington University, Cheney, Washington www.globalphilanthropy.ca 4. Eckerd College, St. Petersburg, Florida 5. Ecumenical Theological Center, Detroit, Michigan 6. Elmira College, Elmira, New York 7. Emerson College, Boston, Massachusetts 8. Emmanuel School of Religion, Johnson City, Tennessee 9. Emmaus Bible College, Dubuque, Iowa 10. Emory University, Atlanta, Georgia 11. Emporia State University, Emporia, Kansas 12. 1. Ferris State University, Big Rapids, Michigan 2. Finlandia University, Hancock, Michigan 3. Florida Atlantic University, Boca Raton, Florida 4. Florida Gulf Coast University, Fort Myers, Florida 5. Florida State University, Tallahassee, Florida 6. Fordham University, New York, New York 7. Franciscan University of Steubenville, Steubenville, Ohio 8. Fresno Pacific College, Fresno, California 9. Fuller Theological Seminary, Pasadena, California 10. 1. Gallaudet College, Washington, District of Columbia 2. Geneva College, Beaver Falls, Pennsylvania 3. Georgetown University, Washington, District of Columbia 4. George Washington University, The, Washington, District of Columbia 5. Georgia Institute of Technology, Atlanta, Georgia 6. Goddard College, Plainfield, Vermont 7. God’s Bible School and College, Cincinnati, Ohio 8. Gonzaga University, Spokane, Washington 9. Gordon College, Wenham, Massachusetts 10. Gordon-Conwell Theological Seminary, South Hamilton, Massachusetts 11. Goshen College, Goshen, Indiana 12. Graceland College, Lamoni, Iowa 13. Grace University, Omaha, Nebraska 14. Greenville College, Greenville, Illinois 15. Grinnell College, Grinnell, Iowa 16. 1. Hamilton College, Clinton, New York 2. Hampshire College, Amherst, Massachusetts 3. Harvard University, Cambridge, Massachusetts 4. Hawaii Pacific University, Honolulu, Hawaii 5. Hebrew Union College — Jewish Institute of Religion, Cincinnati, Ohio 6. Hillsdale College, Hillsdale, Michigan 7. Holy Trinity Orthodox Seminary, The, Jordanville, New York 8. Hope College, Holland, Michigan 9. Houghton College, Houghton, New York 10. Huntington University, Huntington, Indiana 11. 1. Idaho State University, Pocatello, Idaho 2. Illinois Institute of Technology, Chicago, Illinois 3. Illinois State University, Normal, Illinois 4. Indiana University, Bloomington, Indiana 5. Iowa State University of Science and Technology, Ames, Iowa 6. Ithaca College, Ithaca, New York 7. www.globalphilanthropy.ca 1. Jacksonville State University, Jacksonville, Alabama 2. Jamestown College, Jamestown, North Dakota 3. Jewish Theological Seminary of America, The, New York, New York 4. John Brown University, Siloam Springs, Arkansas 5. Johns Hopkins University, The, Baltimore, Maryland 6. Juilliard School, The, New York, New York 7. 1. Kansas State University, Manhattan, Kansas 2. Kenyon College, Gambier, Ohio 3. Kettering University, Flint,