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. 2001 Feb;55(2):62-5.

Accounting for a not-for-profit organization's fund-raising costs

S J Clark  1 , C E Jordan
Affiliations
  • PMID: 11271445

Accounting for a not-for-profit organization's fund-raising costs

S J Clark et al. Healthc Financ Manage. 2001 Feb.

Abstract

The AICPA's Statement of Position (SOP) 98-2 provides guidance on how a not-for-profit entity should account for costs associated with activities that involve a fund-raising component in combination with one or more mission-related components. Costs may be allocated among the various components of such an activity as long as the activity meets certain criteria specified by SOP 98-2. These criteria are related to the activity's purpose, audience, and content. If the activity does not meet the criteria, then all costs of the activity must be shown as fund-raising costs.

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