L – Z

A fund can be endorsed as a deductible gift recipient (DGR) under the general necessitous circumstances fund category.

Eligibility of private ancillary funds to be deductible gift recipients, and minimum annual distribution requirements.

Information about private ancillary funds (private AFs) for trustees and directors of trustees.

Requirements for public ancillary funds seeking endorsement as a deductible gift recipient (DGR).

Learn about public funds for the purposes of endorsement as a deductible gift recipient (DGR).

The characteristics of a public library, museum and art gallery for endorsement as a deductible gift recipient.

The characteristics of a scholarship fund for endorsement as a deductible gift recipient.

Explains the characteristics of a school building fund for endorsement as a deductible gift recipient.

The characteristics of a war memorial repair fund for endorsement as a deductible gift recipient.