Should charitable naming rights be valued and such value deducted from the amount of the donation?

I read an interesting US article entitled “Where Generosity and Pride Abide: Charitable Naming Rights” by William A. Drennan.  It discusses the US…

AFP International Webinar “Fundraising from Canada” with Mark Blumberg

Here is information on a webinar that I will be delivering with AFP International entitled “Fundraising from Canada” on May 22, 1-2:30…

CRA’s New Fundraising Guidance for Canadian Registered Charities 2012 just released

On April 20, 2012 CRA released a new Guidance on Fundraising for Canadian registered charities.  This guidance is the most important information…

CRA’s New Fundraising Guidance 2012

CRA will be shortly releasing their much anticipated revised Guidance on Fundraising.  Join charity lawyer Mark Blumberg as he presents a webinar on…

Is fundraising by commission allowed, or a good thing, for Canadian registered charities

On Thursday at AFP there was a debate between Ken Mayhew, Dan Pallotta and myself on a number of issues surrounding compensation.  Ken Mayhew…

Do you have “Questions About CRA’s Fundraising Guidance” – join Mark Blumberg on a “charity chat”

Join me on a “Charity Chat” on Friday, December 3, 2010 12:00 pm (midday) when I discuss “Questions About the Fundraising…

How do I find the CRA Guidance on Fundraising for Canadian charities?

The CRA Guidance on Fundraising for Canadian charities is located on the CRA website at…

Is the CRA Fundraising Guidance a change in CRA’s position?

“Has the Canada Revenue Agency (CRA) changed its position on fundraising by charities? No.”The CRA in its Fundraising Guidance notes:“The CRA has…

Does the Canada Revenue Agency dislike fundraising by Canadian Registered Charities?

No.  The CRA recognizes that many charities need to fundraise in order to be able to have the resources those charities need to fulfill their…

Why does CRA have a fundraising guidance?

CRA has a fundraising guidance because the public is concerned with how charities fundraise and CRA wants Canadian charities to understand what CRA’s…

Does CRA have jurisdiction over registered charities under the Income Tax Act?

Yes.  For most people it is obvious that CRA has jurisdiction over registered charities under the Income Tax Act.  However, a recent case…

Does the CRA’s Fundraising Guidance apply to all Canadian Registered Charities?

Yes.  CRA advises in their Fundraising Guidance “This guidance applies to all registered charities.”  There is no exemption because a charity is…

How is fundraising defined by the Charities Directorate in their Fundraising Guidance?

CRA has a particular definition of fundraising in the guidance which includes certain elements and excludes certain elements.In the Fundraising…

Is donor stewardship considered by CRA to be fundraising or a solicitation of support?

Yes.In the Fundraising Guidance CRA notes:“Is donor stewardship a solicitation of support?Donor stewardship occurs when a charity invests…

What are some of the defined terms in the CRA Fundraising Guidance?

Here are 6 definitions contained in the CRA Fundraising GuidanceCRA states in its Fundraising Guidance:“6. DefinitionsFor the purposes of this…

What is prohibited conduct under the CRA Fundraising Guidance?

CRA sets out 4 categories of prohibited fundraising conduct.CRA in its Fundraising Guidance states:“7. Prohibited fundraising conductCertain types…

What are illegal fundraising activities or activities contrary to public policy for CRA?

Here is an excerpt from CRA’s Fundraising Guidance describing “Conduct that is illegal or contrary to public policy”CRA in its Fundraising Guidance…

When is Fundraising considered to be “Conduct that is a main or independent purpose of the charity”?

There has been some confusion over when conduct that is a main or independent purpose of the charity in terms of CRA’s Fundraising Guidance.CRA in…

When does fundraising involve too much private benefit for Canadian charities according to CRA

In its Fundraising Guidance, CRA discusses when ” Conduct that results in more than an incidental or proportionate private benefit to individuals or…

When is fundraising considered to be deceptive by CRA in its fundraising guidance?

The CRA discusses when fundraising activities are considered deceptive in its Fundraising Guidance.“d) Conduct that is deceptiveDeceptive…

What does CRA’s Fundraising Guidance have to say about allocation of expenditures?

CRA’s Guidance of Fundraising in section 8 deals extensively with why you need to allocate expenditures on the T3010 Registered Charity Information…

Allocation of staff time by Canadian registered charities and the CRA Fundraising Guidance?

Many charities have employees who are doing lots of different jobs.  Even though someone may have a title like “Resource Development…

How does CRA’s Fundraising Guidance evaluate fundraising activities by Canadian charities?

CRA is looking at many different matters when evaluating whether a charity fundraisng activities are compliant?  One of the methods is to look at the…

Does CRA recognize that fundraising for some Canadian charities is more difficult than for others?

Yes.  CRA sets out in its Fundraising Guidance a number of factors that would make it more difficult to fundraise including the following:  1)…