Brief #1 summarizes findings from IRS Form 990 data and overhead cost survey data, concluding that a surprisingly high percentage of nonprofit organizations (37%) with private contributions of $50,000 or higher reported no fundraising costs. The brief also discusses the staffing patterns of nonprofit organizations' fundraising efforts and the fundraising tactics that they employ.
Related resources
U.S. General Accounting Office, April 2002: Tax-Exempt Organizations: Improvements Possible in Public, IRS, and State Oversight of Charities
Chronicle of Philanthropy, May 2000: Charities Zero-Sum Filing Game Note: Subscription required