Accounting and Bookkeeping

Expense Allocations

Note: Articles published before January 1, 2017 may be out of date. We are in the process of updating this content.


Thomas Pollak

Urban Institute, National Center for Charitable Statistics

Nonprofit managers and their donors rely on functional expense reporting for both management and giving decisions. However, many nonprofit organizations misreport these expenses. This 16-page report details research findings in four areas:

  • Functional expenses
  • Capital gifts
  • In-kind donations
  • IRS Form 990