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Disbursement Quotas

The disbursement quota (DQ) is the minimum yearly amount each registered charity must spend on charitable activities or as gifts to qualified donees. The purpose of the DQ is to ensure that charities are spending their resources on charitable activities rather than accumulating charitable funds.

The capital accumulation DQ requires charities to spend at least 3.5% of the total value of assets not directly used in charitable activities or administration, if they exceed a threshold amount in the 24 months preceding the fiscal period. For charitable organizations, that threshold amount is $100,000, and for public and private foundations, the amount is $25,000.

 

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