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D.ALLOCATING
FUNDRAISING EXPENDITURES
Registered charities must report
fundraising expenditures (all
costs related to any fundraising activity) on
their annual T3010
Where some fundraising activities
include content that is not related to
fundraising, some of these costs may be able to
be allocated to charitable activities, management
or administrative activities, or political activities
Onus is on the charity to explain and
justify the allocation
The following are CRAs guidelines for allocation:
100% allocation to fundraising
No allocation of costs to fundraising
Pro-rated allocation of costs
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