It's just in terms of where it applies. It applies to registered charities or RCAAAs. That's where it applies. It doesn't apply to individuals or corporations making gifts in the first instance to a charity.
What the rule does is it provides that you look at a purpose in the making of the gift. As we've talked about with the committee a bit earlier, it's not meant to impose a specific tracking obligation, but rather to look in an objective way at all the circumstances around the gift—