www.carters.ca
www.charitylaw.ca
–Necessary = legitimately and justifiably
resulting from actions, or steps/consequences
to an action, that directly
contribute to the charitable purpose or to
achieving the charitable purpose
§Or results from
the operation of a related business
–Reasonable = relates to the need to
achieve the charitable purpose and is no more
than necessary
§Must be fairly and
rationally incurred (ex: fair market
value)
–Proportionate to the public benefit =
public benefit is predominate, costs are
proportionate to the funds expected to
be raised/used for charitable ends
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