DQ1. What is a Disbursement Quota?
A Disbursement Quota is the minimum amount a registered charity is required to spend each year on its own charitable activities or on gifts to qualified donees (for example, other registered charities). The disbursement quota calculation is based on the value of the property that a charity possesses that is not used for charitable activities or administration.
For more information, visit www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/dqb-eng.html