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•www.carters.ca
•www.charitylaw.ca
•Guidance has list of factors that may influence CRA’s evaluation of a charity’s fundraising
•Guidance has list of best practices for managing fundraising
•Fundraising ratio
–General self-assessment tool, but not determinative on its own
–Fundraising ratio is the ratio of fundraising costs to fundraising revenue calculated on an annual basis
–Global calculation for a fiscal period
–A high fundraising ratio for an individual event may be an indicator of unacceptable fundraising
–It is distinct from the 3.5% disbursement quota
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