CG-032, Registered charities making grants to non-qualified donees (draft) 30 November 2022

Donors can indicate their preferences, but charity must retain the final say

73. To avoid any concerns regarding conditional gifts, a charity...

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Public benefit test for charitable status

8. To be considered charitable, a charity must meet the “public benefit” test. This means that a...

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Choice between maintaining direction and control over an intermediary, or making a grant that is a qualifying disbursement

1. … [R]egistered...

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