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#2108103 - 11/21/16 04:18 PM CRA Donation?
wblewis935 Offline
Member
Joined: Feb 2011
Posts: 53
We have received a charitable contribution request from an organization (a child development center) to send it's students on 2 fields trips for the year. They aren't able to send the students on them normally because of the travel expense. Of the students, 53% are on state assisted or reduced tuition rates. I can make the LMI argument with that proxy. I'm just not sure about the purpose... These trips are to places like the Children's Museum, orchards, plays, etc. They say the trips "enrich the lives" of the children.

Anyone ever submitted something like this before? This one seems a bit grey to me, but maybe I'm thinking about it too much.

Thanks for the assistance!

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CRA
#2108629 - 11/25/16 06:21 AM Re: CRA Donation? wblewis935
Inspector Offline
Gold Star
Joined: Apr 2016
Posts: 283
Sounds like a reasonable community service donation, qualifying organization with a primary benefit to LMI. Somewhat common donation type from my experience.
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Opinions expressed are my own and do not reflect legal advice or the opinions of my employer.

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#2108721 - 11/28/16 04:04 PM Re: CRA Donation? wblewis935
Kathleen O. Blanchard Offline

10K Club
Kathleen O. Blanchard
Joined: Dec 2000
Posts: 21,293
It should count but this can vary by exam team/agency. Put a lot of emphasis in your write up on the educational benefit, not so much the life enrichment benefit.
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Kathleen O. Blanchard, CRCM "Kaybee"
HMDA/CRA Training/Consulting/Mapping
The HMDA Academy
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