Annual spending requirement (disbursement quota)
The disbursement quota is the minimum calculated amount that a registered charity is required to spend each year. The charity calculates this amount based on:
- its own charitable activities, and
- qualifying disbursements through gifts to qualified donees or grants to non-qualified donees
Topics
- Disbursement quota calculation
- Meeting the disbursement quota (checklist)
- Disbursement quota shortfalls & excesses
- Asking for a disbursement quota reduction
- Accumulation of property (only applies to approvals granted to exclude accumulated property from the disbursement quota calculation before December 31, 2022)
Related topics
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