Mark Blumberg will be delivering two upcoming Chartered Professional Accountants of Ontario (CPA Ontario) charity programs:  Charity Fundraising and Receipting Rules – A Primer for Accountants and T3010 and Transparency in the Charitable Sector.  

Here are the text descriptions of the 2 upcoming programs:

Charity Fundraising and Receipting Rules – A Primer for Accountants

This presentation will discuss charitable receipting and the Canada Revenue Agency’s (CRA) Fundraising Guidance. With the removal of the 80/20 expenditure requirements from the disbursement quota a few years back and increased public and regulatory scrutiny, the CRA’s Fundraising Guidance has become crucial. In addition,according to the CRA, 89 per cent of registered charities auditied by CRA do not correctly issue official donation receipts.

This seminar will teach you the tips and traps of fundraising and receipting, and will share best practices for aligning with the principles of the CRA’s Fundraising Guidance.


  • The definition of fundraising, and best practices for Canadian charities
  • When fundraising is not acceptable
  • How CRA evaluates a charity's fundraising and how this can impact you
  • Practices that will raise concerns with CRA
  • Allocating fundraising expenditures and the perils of not doing it correctly
  • Transparency, accountability and disclosure
  • When are charities allowed to issue official donation receipts (“tax receipts”) and when are they not?
  • The eligible amount of a gift and how to determine fair market value
  • How to prevent abuses and the consequences of improper receipts
  • Some challenging receipting issues


Accountants whose clients are charities and/or non-profit corporations, those who sit on the board of directors of a charity and/or non-profit corporation and/or those who conduct audits and review engagements for charities and/or non-profit corporations.

T3010 and Transparency in the Charitable Sector

Every year Canadian registered charities must file the T3010 Registered Charity Information Return. If charities do not file the form, they can be revoked by CRA for non-filing. If there are mistakes on the T3010 it can lead to significant consequences for your charity clients. The T3010 is a complicated form dealing with legal, accounting and operational issues. This seminar will focus on the legal and operational issues and not the accounting issues.


  • Vital Income Tax Act definitions needed to complete the form
  • The T3010 guide and its importance
  • CRA Guidances and how they impact the T3010
  • Common mistakes in completing the T3010
  • Consequences of incomplete or inaccurate T3010 filing
  • Schedules and other documents required to be filed with the T3010
  • Strategies for filing T3010 accurately and in a timely fashion
  • Fixing past mistakes with the T3010
  • Other mandatory and suggested transparency requirements
  • Tools to review T3010 filings
  • How the T3010 information is being used and misused


This seminar will be of use to accountants and other professional advisors who wish to understand the legal environment for charities and who are involved with advising charities or auditing charities. As well those who are involved with the governance of charities such as serving as a board member or officer of a charity. Also it may be of interest to those who would like to be more involved with the charitable sector.