PETA is registered in the United States as a non-profit, tax-exempt 501(c)(3) organization, so donations currently made directly to PETA are not tax-creditable against Canadian income.
In Canada, animal rights does not satisfy the public benefit requirement under charitable common law because, according to common law, a purpose is only charitable when it benefits the public (or a sufficient segment of the public), not animals.
However, if you have U.S.-generated income and file a U.S. tax return, your donation to PETA would be tax-deductible against that income.
Many Canadian members find that a tax receipt for their bequest would not provide them with an added tax benefit because of gifts to other registered charities and maximum limits put on eligible charitable tax donations. The amount of the gift(s) that may be claimed on a deceased’s final return for purposes of the tax credit must be the lesser of:
- The eligible amount of the gift(s) made in the year of death (this may include gifts made by a Graduated Rate Estate (GRE) or a former GRE), plus the unclaimed portion of the eligible amount of any gifts made in the five years before the year of death
- 100% of the deceased’s net income (Line 236) on the return
Legacy Gift Considerations
While any supporter can name PETA a beneficiary of a will, trust, or financial account, some additional types of legacy gifts discussed on this website are only available to supporters who have U.S.-generated income. These gift types include Charitable Gift Annuities, Charitable Remainder Trusts, and Charitable Lead Trusts. If you’re unsure if you would qualify, please contact us at Legacy@peta.org.