The new Qualifying Disbursement rules will give some charities (with certain objects) some more flexibility when dealing with non-qualified donees in Canada and outside of Canada. At the same time, the anti-avoidance provision passed at the same time will make it more difficult in many cases for registered charities to deal with non-qualified donees.
The Budget Implementation Act No. 1 was recently passed which allows for “(l) enabling registered charities to enter into charitable partnerships with organizations other than qualified donees under certain conditions;”. There has been a lot of changes and misunderstandings about this change.
Many Canadian registered charities have March 31 year ends. Mostly these are aligned with government funders who have a similar year-end. These March 31 registered charities need to ensure that they can accurately file their T3010 by September 30.