Disaster Relief Payments

Disaster relief payments must be supported by adequate records demonstrating the victims’ needs for the assistance provided, including:

  • a complete description of the assistance;
  • the purpose for which the aid was given;
  • the ministry’s objective for disbursing assistance under each program;
  • how the recipients were selected;
  • the name, address, and amount distributed to each recipient; and
  • any relationship between a recipient and officers, directors, or key employees or of substantial contributions to the ministry.

This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.

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