DQ8. How should a registered charity calculate its disbursement quota?

DQ8. How should a registered charity calculate its disbursement quota?

The Charities Directorate advises that if the average value of a registered charity’s property not used directly in charitable activities or administration during the 24 months before the beginning of its fiscal period exceeds $100,000, the charity’s disbursement quota is 3.5% of the average value of that property.

For more information, visit www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/spndng/clclb-eng.html