|
Guides
Donating to Charity: A Guide Donating to Charity: A Guide -- http://nccsdataweb.urban.org/kbfiles/541/Donor%20Guide.pdf -- incorporates lessons from the Overhead Cost Study that help donors make decisions about their charitable giving. The Guide emphasizes due diligence in giving decisions, but argues that commonly used ratios may be misleading due to widespread inconsistencies in financial accounting and reporting.
File: Donor Guide.pdf
Back to Top Lessons for Boards from the Nonprofit Overhead Cost Project Lessons for Boards from the Nonprofit Overhead Cost Project incorporates lessons from the Overhead Cost Study that help board members to check and encourage the financial accountability of their organizations. Widespread problems with financial reporting and controls suggest that board members should take a close look at these aspects of their own organizations as part of fulfilling their fiduciary responsibilities. The Guide covers issues of financial controls, financial reporting, financial staffing, and organizational effectiveness.
File: Board Guide.pdf
Back to Top Special Issues in Nonprofit Financial Reporting: A Guide for Financial Professionals Special Issues in Nonprofit Financial Reporting: A Guide for Financial Professionals documents substantial problems in the reporting of expenses by functional classification in both audited financial statements and Forms 990. The guide encourages greater focus on this area by public accountants. It documents special problems raised by accounting for capital and in-kind gifts and offers solutions that are in conformance with generally accepted accounting principles. Public accountants have a large role to play in improving the accuracy of nonprofit financial reporting.
File: Financial Guide.pdf
Back to Top Fundraising Productivity Series (by Bill Levis) This series of papers written by NCCS consultant Bill Levis prior to the inception of the Overhead Cost Study project provides useful discussions on thinking about average gift size, return on investments in fundraising, and other topics. This series was previously available through the Internet Nonprofit Center.
Back to Top
|