Fund-Raising Costs Worksheet

This template can be used for determining, in accordance with FASB ASB 958-720 ,
Not-for-Profit Entities— Other Expenses
, the accounting for costs of a joint activity incurred by nongovernmental nonprofit organizations and for documenting that conclusion. A joint activity is one that includes fund-raising in addition to program activities or supporting services (such as management and general) activities. Generally, all costs of a joint activity are reported as fund-raising unless certain criteria relating to purpose, audience, and content are met. This template is designed to aid in determining if those criteria are met. You should be familiar with FASB ASC 958-720 before using this worksheet. Paragraph references throughout the worksheet are to FASB ASC 958-720.