CRA maintains a “List of municipal or public bodies performing a function of government in Canada registered as qualified donees“.  There are currently 592 entities on the list and one of those entities has been revoked.   Most are Indigenous bands.  A Canadian individual and for-profit can donate to these groups and receive an official donation receipt.  A Canadian registered charity can make a gift or donation to these groups.  The donations, in many cases, can be unrestricted donations.  It appears that the vast majority of Indigenous bands are currently registered, and hopefully, more will register over the next few years.

This article we wrote in 2023 Indigenous qualified donees and fundraising using CanadaHelps may be helpful for some municipal or public bodies performing a function of government in Canada in terms of facilitating fundraising and issuance of receipts.

Here is the list of entities as of September 4, 2024, appearing in alphabetical order:

Source: https://www.canadiancharitylaw.ca/blog/almost-660-municipal-or-public-bodies-performing-a-function-of-government-in-canada-registered-as-qualified-donees-mostly-indigenous-bands/