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include the salaries and expenses of the governing board, the chief executive of cer of the organization, and the supporting staff (If such staff spend a portion of their time directly supervising program services or categories of other supporting services, however, their salaries and expenses should be allocated among those functions) The costs of disseminating information to inform the public of the organization s stewardship of contributed funds, announcements concerning appointments, and the annual report, among other costs, should similarly be classi ed as management and general expenses The costs of soliciting funds other than contributions, including exchange transactions (whether program-related or not), should be classi ed as management and general expenses
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Fund-Raising Expenses Fund-raising expenses are a very sensitive category of expense because a great deal of publicity has been associated with certain organizations that appear to have very high fund-raising costs The cost of fund raising includes not only the direct costs associated with a particular effort, but a fair allocation of the overhead of the organization, including the time of top management Fund-raising activities involve inducing potential donors to contribute money, securities, services, materials, facilities, other assets, or time They include publicizing and conducting fundraising campaigns; maintaining donor mailing lists; conducting special fund-raising events; preparing and distributing fund-raising manuals, instructions, and other materials; and conducting other activities involved with soliciting contributions from individuals, foundations, governments, and others The nancial statements should disclose total fund-raising expenses Fund-raising expenses are normally recorded as an expense in the Statement of Activity at the time they are incurred It is not appropriate to defer such amounts Thus the cost of acquiring or developing a mailing list that has value over more than one year would nevertheless be expensed in its entirety at the time the list was purchased or the costs incurred The reason for this conservative approach is the dif culty accountants have in satisfying themselves that costs that might logically be deferred will in fact be recovered by future support related thereto Further, if substantial amounts of deferred fund-raising costs were permitted, the credibility of the nancial statements would be in jeopardy, particularly in view of the increased publicity surrounding fund-raising expenses If fund raising is combined with another function it may be possible to allocate the costs among the functions In order to allocate any such costs to other than fund raising, criteria of purpose, audience and content as de ned in SOP 98-2 must be met These criteria are discussed in the next section Cost of Obtaining Grants Organizations soliciting grants from governments or foundations have a cost that is somewhat different from fund-raising costs Where such amounts are identi able and material in amount, they should be separately identi ed and reported as a supporting service
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Allocation of Joint Costs of Multipurpose Activities In 1998, the ACIPA issued a SOP 98-2 now included in the Audit Guide This SOP, Accounting for Cost of Activities of Not-for Pro t Organizations and State and Local Government Entities that Include Fund Raising, replaced SOP 87-2 Compliance with SOP 87-2 had been much criticized by charity watchdogs such as the National Charities Information Bureau and the Philanthropic Advisory Services of the Council of Better Business Bureaus (now merged into the BBB Wise Giving Alliance) and by state attorneys general Charities were criticized that they were allocating costs to program that were really fund raising in nature The greatest criticism was leveled against charities using signi cant direct mail campaigns that allocated a signi cant portion of those costs to program on the basis that it met the program goal of providing educational literature to recipients The new SOP, while similar in many ways to the old one, provides a clear step-by-step analysis that must be followed in determining whether costs can be allocated to other than fund raising If any of the criteria of purpose, audience, and content are not met, all costs of the joint activity must be reported as fund raising This is so even if some of the costs, if incurred in an activity without fund raising, would be properly allocated to program or management and general costs One important change from the prior rules is that education about the cause of an organization does not meet the purpose criterion unless it is part of a call for speci c action by the audience
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