Allocation of Expenses

Allocation of Fundraising Expenditures

Fundraising expenses are the expenses associated with activities that include a solicitation of support. These expenses have to be reported on their annual T3010.

This section contains two modules on the tests for charities to show that an activity would have been undertaken without a solicitation of support.

The charities must satisfy one of these tests:

  1. The Substantially All Test
  2. The Four-Part Test