Annual spending requirement (disbursement quota)
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Annual spending requirement (disbursement quota)
The disbursement quota is the minimum amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements.
You can calculate this amount based on the value of a charity's property not used for charitable activities or administration.
The information on your Form T3010 will be used to determine whether your charity has met its disbursement quota.
Topics
Calculate the disbursement quota
How much you need to spend per year on your own charitable activities or qualifying disbursements.
Understand disbursement quota shortfalls and excesses
Find out what happens if you spend too much or not enough on your charitable activities or qualifying disbursements.
Ask for a disbursement quota reduction
Ask to reduce your spending requirement due to circumstances beyond your control.
Checklist to meet the disbursement quota
Review our checklist to ensure you meet the annual spending requirement.
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- Date modified:
- 2025-01-27