This section discusses the CRA Fundraising Guidance and covers key information such as:
- What is fundraising?
- How should fundraising expenses be allocated using the substantially all and/or the four part test;
- What are the questionable practices;
- What are the prohibited practices?
- How should the amount on the donation receipts for fundraising events be calculated?
Information in this section is developed and presented in four formats:
- Information Map: shows the interrelationships of the concepts and procedures involved in fundraising. It also provides the framework of how each piece of information fits in the overall picture;
- Modules: information is presented in a sequence that may assist users in incorporating this new information into their knowledge base;
- FAQs: answers common questions raised in this area. This is very helpful if your question is the same as what was presented. If your question is different, this requires you to transfer and apply the information presented. It is good as an introduction to the topic but it is not designed to cover all the related information;
- General Resources: comes in the form of Fast Facts, Tipsheets, Guides and Articles. They each present a summary of the topic and are broader in scope than a FAQ.