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No
Allocation of Costs to Fundraising
•Where it can be demonstrated that an
activity would have been undertaken
without the fundraising component,
then 100% of the costs will be allocated to
the applicable expenditure (ex: charitable, administrative, or political activity)
•To demonstrate this, the charity must be
able to satisfy the “substantially all”
test
–If substantially all (90% or more) of
the activity advances an objective
(or objectives) other than fundraising
–When completing this test, a charity
must separate fundraising content
from other content
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