DQ1. I know that registered charities have to keep copies of the donation receipts issued. Are there rules about when the receipted donations have to be spent and what can they be used for?

Yes. There are rules about using the receipted donations. The requirements for using funds raised through receipted donations are regulated through what is known as the disbursement quota. The disbursement quota rules specify the amount, when and what it can be used for. See FAQ DQ4 for more information.