Disbursement Quota

Disbursement Quota (DQ) is the minimum amount a registered charity has to spend on charitable activities or gifts to qualified donees to keep its registered status. This podcast identifies the purpose of the Disbursement Quota, reviews the Capital Gains and Disbursement Quota worksheet, outlines the formula for calculating the required amount, and introduces financial initiatives requiring CRA approval.

Videos

Part 1: http://www.youtube.com/watch?v=b3qdvAnxksE


Part 2: http://www.youtube.com/watch?v=yb0y4wSnwTM


Downloadable resources
The Charities File Info Sheet 03.pdf
Disbursement Quota.ppt