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•Each of the above factors are explained
in more detail in the Guidance and
must be carefully studied, particularly
with regards to suggestions by CRA concerning
disclosure (see Best Practices section below)
•It is important to note that a charity’s
fundraising ratio can serve as a general
self-assessment tool, although it’s not
determinative on its own
–The fundraising ratio is the ratio of
fundraising costs to fundraising revenue
calculated on an annual basis
–It is a global calculation for a fiscal period
–However, a high fundraising ratio for an
individual event may be an indicator of
unacceptable fundraising
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