www.carters.ca
www.charitylaw.ca
e)General
Implications of DQ Rules
•Welcome change
•Simplicity of DQ calculation
•No need to track receipted and non-receipted gifts
•Eases administrative burden for charities (especially small and rural charities)
•No need to spend scarce resources allocating expenses between charitable vs administrative expenses for 80% DQ
•Increase of $100,000 threshold for charitable organizations allows them greater ability to maintain reserves to deal with contingencies
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