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c)Allocating Fundraising Expenditures
Must report fundraising
expenditures (all costs related to any
fundraising activity) on T3010
Where some fundraising
activities include content that is not
related to fundraising, some of these costs may be allocated to charitable activities, management or administrative activities, or political activities
Onus is on the charity to justify allocation
CRAs guidelines for allocation
100% allocation to fundraising
No allocation of costs to fundraising
Pro-rated allocation of costs
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