Foundations

Accounting for private and public foundations

Private and public foundations regulated as registered charities by the CRA, with grant-making, endowment, and qualified-donee management responsibilities.

The pain points we hear

  • Disbursement quota compliance with multi-year endowments
  • Qualified donee due diligence and direction-and-control documentation
  • Endowment fund accounting under restricted-fund method
  • Investment income classification across funds
  • Grant agreement tracking and conditional grant accounting

How we help

  • Endowment and restricted fund accounting under ASNPO
  • Qualified donee compliance documentation
  • Disbursement quota modeling with investment-return scenarios
  • Grant agreement tracking, conditional grant accounting
  • Board and investment committee reporting

Ready to talk about your organization?

Discovery calls are 30 minutes, no obligation. We'll walk through your books, your reporting needs, and what good would look like.

Sources

  1. CRA — Operating a registered charity
  2. CRA — Income Tax Guide to the Non-Profit Organization Information Return
  3. CRA — Issuing official donation receipts
  4. CPA Canada — Accounting Standards for Not-for-Profit Organizations

Sources reviewed: June 27, 2026

General information only. This page is not legal, tax, assurance, or professional advice for any specific organization. Confirm decisions with the CRA, your CPA, and legal counsel for your facts.

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