1. The Overhead Costs Study Joint project with the Indiana University Center on Philanthropy Learning about Nonprofit Cost Reporting from 1.Forms 990 2.Independent Survey data 3.Case studies

2. Analysis of Discrepancies between Form 990, Survey, and Reporting Rules -Cost tracking and reporting is not a strength of many nonprofit organizations. -“Zero cost fundraising” is pervasive and is at least partly explained by misreporting. -Rules on proposal writing, joint cost, professional fundraising, and other expenses are misunderstood.

3. Discrepancies... Opportunities for dissemination -Presentation to Association of Fundraising Professionals -Article in Nonprofit Quarterly -Article in New Directions for Philanthropic Fundraising -Presentation at ARNOVA conference -Presentation to American Accounting Assn

4. Substantive analysis of administrative expenses -Larger organizations report lower proportions of management/general expenses -Nonprofits with government revenues have higher management/general expenses. -Overall, fundraising costs average $0.24 per dollar raised. -One in six human service nonprofits spends more than 35% of budget on non-program expenses.

5. Administrative expenses… Opportunities for dissemination -Article in Nonprofit Quarterly -Presentation at ARNOVA conference -Presentation at Alliance of Nonprofit Management conference -Presentation to AFP Research Council -Subject of AAFRC Giving USA Update

6. Fundraising: Institutional arrangements -Most nonprofits do not have a full-time fundraising staff person. -Organizations with a fundraising staffer have more fundraising involvement from executives, other staff, and volunteers. -Over half of nonprofits with no fundraising staff receive contributions from a federated campaign or other support organization.

7. How fundraising gets done… Opportunities for dissemination -Article in International Journal of Nonprofit and Voluntary Sector Marketing -Presentation to Association of Fundraising Professionals -Presentation at ARNOVA

8. Pending Activities -Press release. -Series of short briefs on substantive topics addressed thus far. -www.CostStudy.org website. -Additional substantive analysis based on case studies. -Brief sourcebook aimed at accountants.