Many charities have employees who are doing lots of different jobs.  Even though someone may have a title like “Resource Development Coordinator” it does not mean that they are only fundraising.  Staff can allocate their time between fundraising, charitable activities, administration etc.  Remember that grant writing to government and foundations is not considered “fundraising” for purposes of this guidance.  Keep in mind that although CRA does not require that staff keep time sheets it is a good practice to have at least weekly timesheets and not just an end of year estimation.

In the CRA Fundraising Guidance CRA answers these two questions.

7. Our fundraising staff spends part of their time fundraising and part of their time seeking grants from governments and foundations. How should we report their salary expenditures?

The salary costs related to the portion of time spent on fundraising should be reported as a fundraising expenditure. The portion spent applying for grants is to be reported as an administrative expenditure.
The CRA will accept reasonable estimates of time spent on these distinct activities.

8. Our small charity only has one employee who handles all aspects of our administration and operations. Are we supposed to keep timesheets to satisfy the CRA’s new guidelines?

There are no new reporting requirements associated with this guidance. As before, the CRA expects the charity to provide reasonable estimates of the portion of a salary that should be reported as a fundraising expenditure.