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Overhead Costs Study: Allocation of Grant Writing and Professional Fundraiser Costs. Mark A. Hager The Urban Institute. Form 990 Instructions.
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Overhead Costs Study:Allocation of Grant Writing and Professional Fundraiser Costs Mark A. Hager The Urban Institute
Form 990 Instructions Fundraising expenses are the total expenses incurred in soliciting contributions, gifts, grants, etc. Report as fundraising expenses all expenses, including allocable overhead costs, incurred in: • (a)publicizing and conducting fundraising campaigns; • (b)soliciting bequests and grants from foundations or • other organizations, or government grants • reportable on line 1c; • (c)participating in federated fundraising campaigns; • (d)preparing and distributing fundraising manuals, • instructions, and other materials; and (e) conducting special events that generate contributions reportable on line 1a.
Sampling Frame • Sampling Frame: Available in fall of 2001, NCCS Core file of circa 2000 filers of IRS Form 990. • Exclusions: • Gross receipts < $100,000 • Mutual benefit, pension/retirement funds, real estate organizations, named trusts
Numbers • 5000 organizations drawn • 3782 attempted pre-calls • 3114 successful pre-calls • 3069 surveys FedEx’d • 1540 surveys returned after four months and multiple prompts • 1540 / 3069 = 50.2%