A charity cannot act as a conduit to funnel money to non QDs
A conduit is an organization that
accepts donations for which it typically issues tax-deductible
receipts and then funnels the money, without maintaining
direction and control to a non-QD
To
avoid being a conduit, the Canadian charity must have demonstrable
control over the use of its money
A charity may use its spending on activities carried out
through an intermediary to meet its 3.5% disbursement quota