12
DQ changes and
Fundraising
§The DQ calculation was and
continues to be a separate consideration
from fundraising.
§A charity must still avoid prohibited activities:
•Fundraising
cannot be a purpose
•All private
benefit must be appropriate
•No deceptive or
misleading fundraising
§Where a charity is using more
of its resources for fundraising than for
charitable programs, fundraising may be
viewed as a collateral non-charitable
purpose.