www.carters.ca
www.charitylaw.ca
–Fundraising that is a purpose of the charity (a collateral non-charitable purpose)
–Fundraising that delivers more than an incidental private benefit
–Fundraising
that is illegal or contrary to public policy
–Fundraising
that is deceptive
–Fundraising
that is an unrelated business
d)Allocating
Fundraising Expenditures
•Registered charities must report fundraising expenditures (all costs related to any fundraising activity) on their annual T3010
•Where some fundraising activities include content that is not related to fundraising, some of these costs may be able to be allocated to charitable activities, management or administrative activities, or political activities
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