Meeting the disbursement quota

The disbursement quota is the minimum amount that your registered charity is required to spend each year on either:

The disbursement quota calculation is based on the value of your property not used for charitable activities or administration.


Determine your spending requirement (disbursement quota) at the start of the fiscal period.

If applicable, make note of any disbursement quota shortfalls from the previous year that need to be made up or any excesses that may be applied to meet the current year's spending requirement. See Disbursement quota shortfalls and excesses.

Separate charitable expenditures from other expenditures such as management and administration, political activity, and fundraising and keep track of these throughout the fiscal period as well as amounts gifted to qualified donees.

☐ When completing Form T3010, enter the proper amounts on

Has your charity met its disbursement quota?

You have met your disbursement quota if the total of the following expenditures equals or exceeds the calculated spending requirement:

amounts spent on charitable activities (line 5000)


Qualifying disbursements through:

☐ gifts to qualified donees (line 5050)

☐ grants to non-qualified donees (line 5045)


☐ any designated gifts

☐ the amount of the special reduction approved in writing by the Canada Revenue Agency (CRA) for the fiscal period (line 5750)

Related topics

This checklist is for the charity's use only. Do not mail to the CRA or file with the return.

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