Inventory held for use or distribution

To deliver services, inventory can be provided to and held by non-profit organisations (NPOs) for their own use or to pass on to service recipients.

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What is the issue?

How should low value, high volume inventory, such as donated items for re-sale be treated? How about donated or purchased inventory such as pharmaceuticals close to their ‘use by’ date and potentially not usable?

Join the conversation on this topic in the IFR4NPO forum here.

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Deep dive

To get a more in depth understanding of our thinking about inventory that is held for use in the NPO or distribution to service users, read the IFR4NPO Consultation Paper Part 2: Issue paper 6 available here

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