A Deeper Dive into QDs and DQs: Qualifying Disbursements and Disbursement Quota Regimes

By Terrance S. Carter

Apr 2024 Charity & NFP Law Update
Published on April 25, 2024



Unlike a DQ Sandwich from Dairy Queen that is predictable and generally satisfying, the murky and evolving world of DQs (“Disbursement Quota Rules”) and QDs (“Qualifying Disbursements”) is neither predictable nor very satisfying.

In a presentation given at the Canadian Association of Gift Planners 30th National Conference on Strategic Philanthropy in Ottawa on April 3, 2024, Terrance Carter explains a number of the key aspects concerning the complexities, challenges and interrelationships associated with the new qualifying disbursement regime and its practical implications, as well as the increased disbursement quota regime and its changes and challenges.

The full PowerPoint from this presentation can be viewed on the Carters website here.


​Read the April 2024 Charity & NFP Law Update