• 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.

  • Advocacy

    The act or process of defending or maintaining a cause or proposal. An organization may have advocacy as its mission (or part of its mission) to increase public awareness of a particular issue or set of issues. (from enVision.ca)

  • Private foundation

    is established as a corporation or a trust; has exclusively charitable purposes; carries on its own charitable activities and/or funds other qualified donees, (e.g., registered charities); may have 50% or more of its governing officials not at arm's lengthwith each other;...

  • Eligible amount

    The eligible amount is the part of a gift for which a charity can issue a tax receipt. Generally, this is the amount by which the fair market value of the gift exceeds the amount of any advantage given in respect of the donation.

  • Tax shelter

    Generally, a tax shelter is any arrangement where the tax benefits equal or exceed the net cost of entering into the arrangement.


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