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One hand gives, the other hand takes: Why charities are still hesitant to use the qualifying disbursements rules

In 2022, Parliament gave charities a new way to provide resources to non-qualified donees:[1] the qualifying disbursements rules. In the same legislation, it quietly extended the “anti-directed giving rule” to registered charities for the first time, making it a potential ground for revocation if a charity accepts a gift that is expressly or implicitly conditional […]
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Miller Thomson LLP broke the news on Friday, September 25, 2026.
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