Summary Policy

Date
September 3, 2003

Reference Number
CSP - A16

Key Words
Administration

Policy Statement

In the course of carrying on its charitable activities, a registered charity can devote some of its resources to management and administration (e.g., occupancy cost of office space not used for charitable programs, salaries paid to individuals that are not directly involved in the delivery of charitable programs).

Management and administration expenses are not considered as an expenditure on charitable activities and therefore do not count toward meeting a registered charity's disbursement quota.

References

• Disbursement Quota, CSP - D14.
• Administration, CIL-1996-011.
• Completing the Registered Charity Information Return, T4033A.
• Registered Charity Information Return, T3010A.