www.carters.ca
www.charitylaw.ca
F.FACTORS
THAT MAY INFLUENCE CRA’S EVALUATION OF A CHARITY’S FUNDRAISING
•CRA recognizes that the charitable
sector is very diverse and
fundraising efforts will vary between organizations
•CRA will look at a number of factors to
evaluate a charitable fundraising activity
that involves high fundraising costs
•Examples of relevant case-specific
factors include the following:
–The size of the charity, which may have
an impact on fundraising efficiency (i.e.
revenues under $100,000)
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