For Canadian Supporters
Tax Considerations
PETA is registered in the United States as a nonprofit, 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 available only 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.
Your Very Own Planning Toolkit to Help You Get Started
Animal Companion Planning
Sample Beneficiary Designation
Sample Language for Your Will or Trust
Gifts from Donor-Advised Funds
Sample Codicil
For Canadian Supporters
For Trustees and Advisors
For Members Outside the U.S.
Stock Gifts
Watch PETA’s Legacy Planning Workshop >>
Please contact us if you’d like to discuss the gift options available to you and determine which is best for you now and in the future.
This information is not intended as legal or tax advice. For such advice, please consult an attorney or tax advisor. Figures cited in any examples are for illustrative purposes only. California residents: Annuities are subject to regulation by the State of California. Payments under such agreements, however, are not protected or otherwise guaranteed by any government agency or the California Life and Health Insurance Guarantee Association. Oklahoma residents: A charitable gift annuity is not regulated by the Oklahoma Insurance Department and is not protected by a guaranty association affiliated with the Oklahoma Insurance Department. South Dakota residents: Charitable gift annuities are not regulated by and are not under the jurisdiction of the South Dakota Division of Insurance. Please request our Gift Annuity Disclosure Statement for additional information.
Questions? We’re here to help.
Tim Enstice
Vice President of Legacy Gifts, PETA Foundation
501 Front St., Norfolk, VA 23510
757-962-8213