www.carters.ca
www.charitylaw.ca
E.EVALUATING A
CHARITY’S FUNDRAISING
•The following are examples of some of the
indicators that will generally be considered
by CRA to be evidence of
unacceptable fundraising:
–Resources devoted to fundraising are disproportionate to resources devoted to charitable activities
§May be offset by
substantial use of non-financial
resources, such as volunteers
§However, the use
of volunteers in fundraising must still
be accounted for as fundraising resources
–Fundraising without an identifiable use
or need for the proceeds
§Must also not
misrepresent the financial need of the
charity
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