•Pre-2010 Budget DQ Rules
•All registered charities
required to expend on own charitable activities or on distribution
to qualified donees the an amount equal to:
–80% of donations receipted in
previous year
–80% of gifts from other
registered charities (100% for private foundations)
–3.5% of value of property not
used in charitable activities of administration (for
amounts over $25,000)
•Failure to meet DQ is grounds
for revocation