Specified gift

Notice to the reader

As a result of Budget 2010, the information on this page applies only for fiscal periods ending before March 4, 2010.

A specified gift is a type of gift made from one registered charity to another that may affect their disbursement quota requirements. A gift becomes a specified gift if the donor charity identifies it as such in its information return for the year the gift is made.

The donor charity should inform the recipient charity that the gift is a specified gift so it can be identified as such in the recipient charity's own information return.

A specified gift:


If the recipient charity holds on to the specified gift and does not use the gift in its charitable activities or administration, it may subsequently have to consider the specified gift when determining the average value of property not used directly in charitable activities or administration for the calculation of its disbursement quota.

Related topics


Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: