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