Opportunities for the Disabled Foundation – Federal Court of Appeal confirms that charitable registration could be revoked for expending 70% of revenues on fund-raising

CRA estimated that a registered charity expended approximately 70% of its revenues on fund-raising. In confirming that this (along with other substantial grounds) was a sufficient basis for revocation of its registration (as being contrary to the requirement for a charitable organization to devote all of its resources to charitable activities), Ryer JA stated:

[F]undraising itself cannot become a raison d'être for a charity. …[T]he high level of fundraising activities undertaken …can reasonably be regarded as having become an end in itself.

Neal Armstrong. Summaries of Opportunities for the Disabled Foundation v. MNR, 2016 FCA 94 under s. 149.1(1) – charitable organization, s. 168(1)(e) and s. 165(3).