Raising Designated Support in Ministry & Missions

People raising their own support, or deputized fundraising, has been a long-standing practice in missionary organizations and other faith-based organizations. This practice is coming under increased scrutiny by CRA auditors concerned with private benevolence. It has also been well-established that the bulk of gifts for such support comes from persons directly related to the person raising the support. Can such a program operate legitimately within the new “advantage” concept under the Income Tax Act?

This session will discuss:

• the principles underlying support raising,
• the benefits, if any, received by the support raiser with respect to the gifts received, and
• the requirements of the Income Tax Act.

This session will be useful for both the faith ministries that require their staff to do their own support raising and for those, like missionaries and people participating in short-term missions projects.

Running Time: 32 minutes 54 seconds