Eligible receipted gifts from individuals and organizations.
Example: Online and cheque donations from supporters, with official CRA-compliant donation receipts issued.
Non-receipted revenue such as sales of goods or services.
Example: Sale of ministry merchandise (books, T-shirts) and other incidental income.
Non-receipted fundraising or program event revenue.
Example: Registration fees collected for a leadership conference or fundraising banquet.
Grants or gifts received from other registered charities.
Example: Grant received from a partner church or foundation to support ministry programs.
Transfers from your Friends of the Great Commission (USA) account.
Example: Funds transferred from Friends of the Great Commission (USA) to support Canadian ministry activities.
Grant funding from a foundation or government program to support a specific ministry initiative.
Example: Funds provided by a 3rd party organization to support ministry initiatives.
Designated funds carried forward from a previous fiscal year.
Example: Unspent GCF-designated funds from the prior year applied to current-year ministry expenses.
Revenue that does not fit into any of the defined categories above. This category should be used sparingly and must include a clear description of the source and purpose of the funds to ensure transparency and accurate reporting.
Example: Insurance reimbursement received for damaged equipment, foreign exchange gains, or one-time miscellaneous income not classified as donations, grants, or event revenue.
Eligible receipted gifts from individuals and organizations.
Management and administrative fees paid to GCF in accordance with the agreed percentage. Monthly GCF administration fee calculated as a percentage of receipted donations.
Compensation for employees and contracted service providers.
Example: Staff salaries, employer CPP/EI contributions, health benefits, and payments to contracted consultants.
Program and operational travel and vehicle-related expenses.
Example: Airfare, meals, and accommodation for ministry travel; fuel, insurance, and repairs for ministry vehicles.
Financial charges and interest expenses.
Example: Monthly bank service fees and interest on an approved ministry mortgage or loan.
Fees for professional services required for compliance and operations.
Example: Accounting services for year-end financials, fees for consultants, and legal advice related to governance matters.
Capacity-building and professional development costs.
Example: Registration fees for leadership training seminars and online ministry courses.
Facility and office occupancy costs.
Example: Monthly rent paid for ministry office or program space.
Fundraising and promotional expenditures.
Example: Social media advertising, printed flyers, and donor event promotion costs.
Capital and non-capital equipment and ministry supplies.
Example: GC-Approved purchases of computers for staff and audio-visual equipment for ministry events.
Charitable program expenditures not classified as administration or overhead costs.
Example: Outreach program costs, discipleship materials, and community ministry activities.
Operating and maintenance costs for ministry-owned buildings (prior GC approval required for renovations).
Example: Utilities, insurance, property taxes, and building repairs.
Capital asset acquisition or construction (prior GCF approval required).
Example: Approved purchase of land or construction costs for a new ministry facility.
Disbursements to other Registered Canadian Charities (Qualified Donees).
Example: Financial support provided to a partner charity or mission organization.
Other expenditures not otherwise classified; description required for transparency.
Example: One-time translation services for ministry resources.
Do you have questions or want more information about The Great Commission Foundation or our projects?
Contact us - we’d love to help!
Since 2002, The Great Commission Foundation has enabled ministry projects to thrive by providing charity admin expertise and guidance while promoting collaboration in fulfilling the Great Commission. We are registered with the Canada Revenue Agency for charitable work (charity number: 85992 8483 RR0001).
US
