Activities

Fundraising activities [1]

• what activities are considered fundraising
• what fundraising activities are not allowed
• recording costs for fundraising activities
• fundraising ratio
• other factors that CRA considers

Giving gifts to others (qualified donees) [2]

• who can a charity support?
• what is a qualified donee?
• reporting gifts to others

Business activities [3]

• rules for business activities
• comparison to charitable activities
• comparison to fundraising activities
• comparison to investment activities
• is an activity a related business?
• implications of unrelated businesses
• examples

Charitable spending and the disbursement quota [4]

Political activities [5]

• rules for political activities
• is it necessary to notify CRA?
• record-keeping for political activities
• examples