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Glossary: C

(1) | A (8) | B (2) | C (10) | D (10) | E (3) | F (5) | G (5) | K (1) | L (2) | M (3) | N (2) | O (1) | P (6) | Q (2) | R (4) | S (79) | T (2) | U (2)

  • Sponsorship

    Sponsorship occurs when a business makes a donation to a charity and in return receives advertising or promotion of its brand, products, or services.

    Generally, tax receipts cannot be issued for sponsorships. However, the cost of the sponsorship to the business is generally considered a tax-deductible business expense, which is typically as attractive to a business as a donation receipt.

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  • Constitution

    A legal document that sets out the fundamental principles and structure of an organization that is not a corporation.

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  • 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.

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