How to use it: type your numbers in the boxes (the examples are only there to show how it works) and the results update right away. Nothing is sent to us. Use Save my numbers to keep a copy on your own computer.
What this tool does and does not include
- The starting numbers are examples only. Replace them with your own.
- Simplified estimates for a BC society or registered charity. They leave out many real-life details such as your bylaws, funding agreements, accounting policies and the exact CRA and provincial forms.
- Rates and rules change. Confirm them with the firm or the government before you act.
- Information only. This is not tax, accounting, legal or financial advice.
Good to know
- The quota is based on property not used in charitable activities or administration, averaged over 24 months.
- Spending above the quota in one year can be carried forward five years or back one year.
- CRA is paying close attention to foundations that keep under-spending, so keep your records tidy.
Helpful for BC non-profits
Links open other websites. Programs change, so check each one is current.
- CRA: Disbursement quota webinar – how the quota is worked out
- CRA: Charities and giving – rules, forms and guidance for registered charities
- BC Non-Profit Resources – all the firm's non-profit tools and guides
More non-profit tools
Your privacy. What you enter is used only to produce this page. It is not saved, stored in a database, emailed or shared, and it is gone when you close or leave the page.
Want advice for your own situation?
This free tool is a courtesy of HJ Wu & Company Inc. (CPA), a Vancouver CPA firm offering accounting, tax, financial reporting and review assurance. Feedback on the calculators is welcome.