ERIC Number: ED434619
Record Type: RIE
Publication Date: 1998
Fund-Raising Standards for Annual Giving and Campaign Reports: For Not-for-Profit Organizations Other Than Colleges, Universities, and Schools.
Council for Advancement and Support of Education, Washington, DC.
This book is intended to provide development officers at not-for-profit organizations with comprehensive standards and definitions for preparing fund-raising activity reports of yearly fund-raising results, as well as management and activity reporting standards for fund-raising campaigns. Section 1 presents gift-income reporting standards for use in recording annual giving from private sources, and is keyed to an activity-report format. The first chapter provides detailed standards for reporting specific types of gifts, such as assignment of income, cash, closely held stock, and life insurance policies. A second chapter defines terms used in the gift income report; terms are categorized by sources, donor purpose, and various report forms. Section 2 consists of management and activity reporting standards for fund-raising campaigns, also keyed to report forms. Chapters address: why organizations need campaign standards, campaign management standards, campaign reporting standards, and campaign report forms. Appendices provide more detail on reconciling fund-raising activity reports with the organization's financial statements; net present value calculations for deferred gifts; the Financial Accounting Standards Board Statements 116 and 117 (concerning contributions and financial statements of not-for-profit organizations); and the National Association of College and University Business Officers guide to distinguishing between contracts and contributions. (DB)
Descriptors: Accountability, Accounting, Definitions, Fund Raising, Institutional Advancement, Nonprofit Organizations, Organizational Development, Private Financial Support, Private Sector, Records (Forms), Standards
Council for the Advancement and Support of Education, 1307 New York Ave., NW, Suite 1000, Washington, DC 20005-4701 (CASE members $39.95, others $59.95). Tel: 800-554-8536 (Toll Free).
Publication Type: Books; Guides - Non-Classroom
Education Level: N/A
Audience: Administrators; Practitioners
Sponsor: National Society of Fund Raising Executives, Alexandria, VA.
Authoring Institution: Council for Advancement and Support of Education, Washington, DC.
Note: Adapted from "Case Management Reporting Standards: Standards for Annual Giving and Campaigns in Educational Fund Raising (for Colleges, Universities, and Schools), February 1996."