Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 42

A principal focus of this field of government regulation is fundraising costs. Therefore, management should make a substantial effort to accurately ascertain and record both direct and indirect fundraising costs. This process will require careful analysis of individuals' activities (so as to isolate the portion of their compensation and related expenses that is attributable to fundraising) and careful allocation of expenditures (where an outlay is partially for fundraising and partially for something else, such as program activities).

Fundraising costs must be reflected in the annual information return filed by tax-exempt organizations with the IRS.⁶² Although percentage limitations on fundraising costs are unconstitutional,⁶³ some state laws require disclosure of these costs in a variety of ways.⁶⁴

In any event, most organizations wish to be able to consider their fundraising costs “reasonable,” particularly in response to inquiries from donors or the media. Therefore, a fundraising organization should be prepared to demonstrate the reasonableness of its fundraising costs.⁶⁵