{"id":15725,"date":"2026-04-30T13:25:47","date_gmt":"2026-04-30T13:25:47","guid":{"rendered":"https:\/\/temp.carters.ca\/?p=15725"},"modified":"2026-04-30T19:13:10","modified_gmt":"2026-04-30T19:13:10","slug":"imagine-canada-releases-research-bulletin-on-disbursement-quota-changes","status":"publish","type":"post","link":"https:\/\/temp.carters.ca\/?p=15725","title":{"rendered":"Imagine Canada Releases Research Bulletin on Disbursement Quota Changes"},"content":{"rendered":"<p>Relatively recent changes to the disbursement quota (the amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements) (\u201cDQ\u201d) have significant implications for how Canadian charitable foundations manage and distribute their assets. As regulators and policymakers continue to assess the effectiveness of these reforms, early evidence on how foundations are responding will be of interest to charities and not-for-profits, particularly those that rely on foundation funding. In April 2026, Imagine Canada released a research bulletin entitled <a href=\"https:\/\/imaginecanada.ca\/en\/research\/rising-tide-disbursement-quota\"><em>A Rising Tide? Early Evidence on Disbursement Quota Change<\/em><\/a>, which provides a preliminary analysis of how foundations are responding to the graduated DQ framework set out in Budget 2022.<\/p>\n<p>The graduated DQ rules, which came into effect for fiscal periods beginning on or after January 1, 2023, require registered charities with more than $1 million in property (not used directly in charitable activities or administration) to make qualifying disbursements equivalent to 3.5% of the first $1 million of these assets and 5% of amounts in excess of $1 million.<\/p>\n<p>Drawing on early T3010 filing data, the report offers initial insight into how foundations have responded to these changes.<\/p>\n<p>Notably, affected foundations collectively increased their disbursements by approximately $711 million beyond the amounts they disbursed prior to their last fiscal period (before the DQ changes). The vast majority of this increase (97%) was attributed to higher disbursement rates rather than other factors such as asset growth. The report also highlights that increased disbursements were spread relatively evenly across different types of charitable spending, including direct charitable activities, gifts to qualified donees, and grants to non-qualified donees.<\/p>\n<p>At the same time, the findings suggest that many foundations are still adjusting to the new regime. Early data indicate that a majority (54%) of affected foundations did not meet their new DQ requirements in the first fiscal period after the change.<\/p>\n<p>While the findings are preliminary, the report underscores that the full impact of the DQ changes will take time to assess, particularly in light of broader economic conditions affecting foundation assets and investment returns. For charities, these early trends suggest that while increased disbursements may present enhanced funding opportunities over time, variability in compliance and ongoing adjustment to the new regime may affect the timing and distribution of available funding. As such, organizations may wish to monitor further developments as additional data becomes available, and the policy framework continues to evolve. Readers are encouraged to review Imagine Canada\u2019s research bulletin for further information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Relatively recent changes to the disbursement quota (the amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements) (\u201cDQ\u201d) have significant implications for how Canadian charitable foundations manage and distribute their assets. As regulators and policymakers continue to assess the effectiveness of these reforms, early evidence [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[18,22],"tags":[],"class_list":["post-15725","post","type-post","status-publish","format-standard","hentry","category-charity-not-for-profit-law","category-wills-estate-administration"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imagine Canada Releases Research Bulletin on Disbursement Quota Changes - Carters<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/temp.carters.ca\/?p=15725\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imagine Canada Releases Research Bulletin on Disbursement Quota Changes - Carters\" \/>\n<meta property=\"og:description\" content=\"Relatively recent changes to the disbursement quota (the amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements) (\u201cDQ\u201d) have significant implications for how Canadian charitable foundations manage and distribute their assets. 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