{"id":24819,"date":"2017-02-14T13:53:17","date_gmt":"2017-02-14T18:53:17","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=24819"},"modified":"2017-02-14T13:53:17","modified_gmt":"2017-02-14T18:53:17","slug":"cra-publishes-new-page-on-cause-related-marketing","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/02\/cra-publishes-new-page-on-cause-related-marketing\/","title":{"rendered":"CRA Publishes New Page on Cause-Related Marketing"},"content":{"rendered":"<p><em>Authored by Philip A.S. Milley, Associate Director of Legal Affairs<\/em><\/p>\n<p>On February 9, 2017 CRA published guidance on the issue of issuing receipts related to cause-related marketing. The new CRA webpage can be accessed <a href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/chrts\/prtng\/rcpts\/csrltd-mrktng-eng.html\">here<\/a>. According to CRA, cause-related marketing is a <em>fundraising activity where a charity\u00a0promotes the sale of a for-profit partner\u2019s items or services on the basis that part of the revenues will go to the charity.\u00a0<\/em><\/p>\n<p>In this guidance CRA addresses the common practice of receipting donations from a\u00a0for-profit organization for donations a charity receives through this arrangement. According to CRA, a\u00a0charity must be able to calculate the value of any advantage the donor receives in order for a donation receipt to be provided. Because it is difficult, and sometimes impossible, to calculate the advantage a donor has received in this type of arrangement, it is unlikely that a donation will be capable of being\u00a0receipted appropriately.<\/p>\n<p>It is important to note that this is not the only receipting issue that can arise when a charity engages in this type of arrangement (i.e., whether a gift was made or the <em>de minimis<\/em> threshold). It is important that charities familiarize themselves with the CRA rules on <a href=\"https:\/\/www.cccc.org\/members_topic_show\/receipting_and_official_donation_receipts\">split-receipting<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authored by Philip A.S. Milley, Associate Director of Legal Affairs On February 9, 2017 CRA published guidance on the issue of issuing receipts related to cause-related marketing. The new CRA webpage can be accessed here. According to CRA, cause-related marketing is a fundraising activity where a charity\u00a0promotes the sale of&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/02\/cra-publishes-new-page-on-cause-related-marketing\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-24819","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/24819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=24819"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/24819\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=24819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=24819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=24819"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=24819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}