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•www.carters.ca
•www.charitylaw.ca
•Fundraising expenditures means amounts reported on line 5020 of T3010
•Fundraising revenue:
–Line 4500 = all tax receipted donations, irrespective of whether they were made in response to fundraising, i.e., include receipted donations that were not given in response to a fundraiser, e.g., unsolicited gift from an estate
–Line 4630 = amounts for which the charity did not issue a tax receipt, but were generated through fundraising activities, e.g., sponsorship income and cause related campaigns
–Should include gross non-receipted fundraising revenue on line 4630 instead of only net fundraising revenue
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