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–Keeping complete and detailed records relating to fundraising activities
§Minutes of board or committee meetings where decisions on fundraising are made
§Records of research to determine costs
§Document all processes undertaken before entering into contracts
§Written copies of fundraising contract
–Providing disclosures about fundraising costs, revenues, practices and arrangements
§CRA expects charities to provide complete public disclosure for all fundraising costs and revenue, and in particular to donors and members of the public
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