• Donee

    A donee is the recipient of a gift. See also "qualfied donee" and "eligible donee".

  • Source document

    A source document is an original document that records and reflects a transaction between parties. Source documents that support the information in the governance documents and financial information include: e-mails and handwritten memos, supplier invoices, expense reports and receipts, paid...

  • Arm's length

    The term "at arm's length" describes a relationship where persons act independently of each other or who are not related. The term "not at arm's length" means persons acting in concert without separate interests or who are related. Related persons are individuals who are related to each other by...

  • Official donation receipt

    Registered charities can issue official donation receipts (also referred to as "tax receipts") to acknowledge gifts. An official donation receipt is subject to particular requirements under the Income Tax Regulations including identification that it is an official receipt for income tax purposes....

  • Disbursement quota

    The disbursement quota (or DQ) is the minimum amount a registered charity has to spend on charitable activities or gifts to qualified donees to keep its registered status.

  • Subordinate activities

    Activities are subordinate if they that are subservient to a charity's charitable purpose or are a minor focus of the charity in relation to its entire program of activities.

  • Bylaws

    Bylaws are part of the governing documents of an organizations, and include rules about the organization's operation. Bylaws often provide the methods for the election of directors, the appointment of officers and the description of their duties, the creation of committees, and the conduct of...

  • Planned giving

    Planned giving is a fundraising program that involves arranging donations to serve the interests of the registered charity and that suits the personal, financial, and tax situation of the individual donor. Through a planned-giving program, a registered charity seeks to attract significant gifts by...

  • Donor

    A person, foundation, or corporation that makes a gift.

  • Substantially all

    The Canada Revenue Agency generally considers “substantially all” to mean 90% or more.


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