•CRA’s Fundraising Ratio – remains the same in the revised Guidance
•Under 35% - unlikely to generate questions or concerns by CRA
•35% to 70% - CRA will examine the average ratio over recent years to determine if there is a trend of high fundraising costs requiring a more detailed assessment of expenditures
•Above 70% - will raise concerns with CRA and the charity must be able to provide an explanation and rationale for this level of expenditure – otherwise, not acceptable
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