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100%
Allocation to Fundraising
Where 90% or more of the activity was
devoted to fundraising, a charity will have
to allocate all of the costs to
fundraising
The remaining content is considered to
be ancillary and incidental to
fundraising
To determine if an activity is
exclusively (or almost exclusively)
undertaken to fundraise, separate the fundraising
content from the other content and assess proportions, resources devoted to and prominence given to charitable, fundraising, management or administrative, and political content
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