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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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Exposure Draft 3
Exposure Draft 3 was open for public comment until 16 September 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
Exposure Draft 1
The first Exposure Draft of INPAG was open for public comment until 31 March 2023
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The PAG provides advice on the development of the guidance from a practitioner perspective.
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
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Fundraising costs

The cost of raising funds can be important to understand the effectiveness of a non-profit organisation’s (NPO’s) fundraising strategy.

Accounting and Reporting Issues
Issue
View this short video to find out more. Click on the video to view in full screen.

What is the issue?

How should fundraising costs be defined and presented and should all NPOs follow the same approach?

View this explanatory video to find out more. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about fundraising costs read the IFR4NPO Consultation Paper Part 2: Issue 9 available here.

The journey so far

Initial ideas were set out in the Consultation Paper issued in January 2021, together with explanatory videos.  Part 2 Issue 9 of the Consultation Paper set out specific alternative approaches which were presented in a webinar in September 2021, before the consultation response period closed in Oct 21. During 2022 and 2023, the Technical and Practitioner Advisory Groups (TAG and PAG) have reflected on the responses and given feedback on the development of draft guidance for inclusion in International Non-Profit Accounting Guidance Exposure Draft 3.

You can access all the resources from this page with the most recent first. Some are available in Spanish (ES) and French (FR) as well as English.

  • 5 Feb 2025: Focus Group – Expenses and fundraising costs
  • 9 July 2024: Webinar – Explaining ED3 proposals on classification of expenses, including fundraising costs
  • 28 May 2024: Proposals in INPAG Exposure Draft 3
  • 8 February 2024: PAG meeting
  • 12 December 2023: TAG meeting
  • 28-29 September 2023: TAG meeting
  • 13 September 2023 – Focus Group Discussion
  • 1 September 2023 – Webinar presenting proposals
  • February 2021 – Video setting out issues and alternatives
  • 28 January 2021 – Consultation Paper Part 2, Issue 9

Webinar resources

Click here to see webinar resources (slides and recordings) on this topic. The videos have sub-titles in French and Spanish.

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