CRAs 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