www.carters.ca
www.charitylaw.ca
Onus is on the charity to explain and
justify the allocation
The following are CRAs guidelines for allocation
100% allocation to fundraising
No allocation of costs to fundraising
Pro-rated allocation of costs
e)Evaluating a Charitys Fundraising
Resources devoted to fundraising are
disproportionate to resources devoted
to charitable activities
Fundraising without an identifiable use
or need for the proceeds
Inappropriate purchasing or staffing practices
Fundraising activities where most of the
gross revenues go to contracted third
parties
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