5.Planning or researching for fundraising activities
Ex: As part of preparing for a
door-to-door canvassing campaign,
the charity acquires data on
demographics of a city for targeting those most likely to give
6.Donor recognition
The cost of gifts or acknowledgements to
thank donors
The costs of gifts or other
acknowledgements must be reported as
fundraising expenses, unless they are of
nominal value
Nominal value is a per-donor cost to the
charity of $75 or 10% of the donation
(whichever is less)