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
–The size of the charity, which may have an impact on fundraising efficiency (i.e. revenues under $100,000)
–Causes with limited appeal which could create particular fundraising challenges
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