February 12, 2013
How Fundraising Material Can Be Counted as a Program Cost
Charities may classify some of the costs of fundraising activities as program expenses, a practice known as joint-cost allocation. But the activity must meet certain criteria: It must encourage recipients to take action to support the charity's mission, and it cannot be designed solely to raise money.
Below are examples of two letters included in direct-mail appeals that were supplied by Bennett Weiner, chief operating officer of the BBB Wise Giving Alliance, a charity-monitoring