What costs should be included within fundraising costs (for example, should business development spend or overheads be included)? Should they be defined? If so, can a common definition work for all NPOs? How should the costs of fundraising be recognised and presented in the financial statements, i.e. should they be presented separate to the related income (gross basis) or deducted from the related income (net basis)? How should any lag between fundraising activities and donations be addressed?
The Consultation Paper material for this topic is under development.
The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.
If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.
