PFC’s Position on the Disbursement Quota: Increasing Access to Charitable Funding and Striking a Balance Between Today and Tomorrow

The disbursement quota (DQ) is the minimum percentage of assets charities are required to grant out or spend on charitable programs each year. While it applies to all charities, the policy is a predominant concern for foundations, whose typical operating models endow charitable assets, with a portion of the earnings granted out each year.