{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/958/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"720","topic_title":"Other Expenses","subtopic":"720-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"720-958-55-1A","para":"55-1A","html":"
The following diagram illustrates the process for determining whether a transfer of assets to a recipient is a contribution or an exchange transaction and how to determine whether a contribution is conditional. Further guidance on what is an exchange transaction or a contribution as well as guidance on what is a conditional contribution can be found in Subtopic 958-605 on not-for-profit entities—revenue recognition.
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Paragraph superseded by Accounting Standards Update No. 2018-08.
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This Subsection, which is an integral part of the requirements of the Accounting for Costs of Activities That Include Fundraising Subsections of this Subtopic, provides general guidance to be used in the classification and allocation of costs incurred in activities that include fundraising.
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The following flowchart summarizes the guidance in paragraphs
958-720-45-29 through 45-53
and is not intended as a substitute for the guidance therein.
","snippet":"The following flowchart summarizes the guidance in paragraphs 958-720-45-29 through 45-53 and is not intended as a substitute for the guidance therein.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f062ca2110d58610829ce331684eb188fb37bf275e138872670219d5e8ce6620","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-3","para":"55-3","html":"
The following provides implementation guidance related to paragraph 958-720-45-35.
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The following are examples of activities that call for specific action by the audience that will help accomplish the not-for-profit entity's (NFP's) mission:
  1. a
    An NFP's mission includes improving individuals' physical health. For that NFP, motivating the audience to take specific action that will improve their physical health is a call for specific action by the audience that will help accomplish the NFP's mission. An example of an activity that motivates the audience to take specific action that will improve their physical health is sending the audience a brochure that urges them to stop smoking and suggests specific methods, instructions, references, and resources that may be used to stop smoking.
  2. b
    An NFP's mission includes educating individuals in areas other than the causes, conditions, needs, or concerns that the NFP's programs are designed to address (referred to as causes). For that NFP, educating the audience in areas other than causes or motivating the audience to otherwise engage in specific activities that will educate them in areas other than causes is a call for specific action by the audience that will help accomplish the NFP's mission. Examples of NFPs whose mission includes educating individuals in areas other than causes are universities and possibly other NFPs. An example of an activity motivating individuals to engage in education in areas other than causes is a university inviting individuals to attend a lecture or class in which the individuals will learn about the solar system.
  3. c
    Some educational activities that might otherwise be considered as educating the audience about causes may implicitly call for specific action by the audience that will help accomplish the NFP's mission. For example, activities that educate the audience about environmental problems caused by not recycling implicitly call for that audience to increase recycling. If the need for and benefits of the specific action are clearly evident from the educational message, the message is considered to include an implicit call for specific action by the audience that will help accomplish the NFP's mission.
","snippet":"The following are examples of activities that call for specific action by the audience that will help accomplish the not-for-profit entity's (NFP's) mission:\n(a) An NFP's mission includes improving individuals' physical …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76952f51a92a5c66da8308b8e7a443409267d3d16081c262d619ec29d18fec3d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-5","para":"55-5","html":"
The following are examples of activities that fail to call for a specific action by the audience that will help accomplish the NFP's mission:
  1. a
    Educating the audience about causes or motivating the audience to otherwise engage in specific activities that will educate them about causes is not a call for specific action by the audience that will help accomplish the NFP's mission. Such activities are considered in support of fundraising.
  2. b
    Asking the audience to make contributions is not a call for specific action by the audience that will help accomplish the NFP's mission.
","snippet":"The following are examples of activities that fail to call for a specific action by the audience that will help accomplish the NFP's mission:\n(a) Educating the audience about causes or motivating the audience to otherwis…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7df17ab75102508dd62c94471f946c59530d765f1b67146dd08f87c4663f15c8","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-6","para":"55-6","html":"
The following provides implementation guidance related to paragraph 958-720-45-47.
","snippet":"The following provides implementation guidance related to paragraph 958-720-45-47.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d051d9a803a1c147ac93f7ea26f50666b8d3e0455a717f170bf9b5cd7ad827c7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-7","para":"55-7","html":"
The following are examples of indicators that provide evidence that the purpose criterion may be met:
  1. a
    Measuring program results and accomplishments of the activity. The facts may indicate that the purpose criterion is met if the NFP measures program results and accomplishments of the activity (other than measuring the extent to which the public was educated about causes).
  2. b
    Medium. The facts may indicate that the purpose criterion is met if the program component of the joint activity calls for specific action by the recipient that will help accomplish the NFP's mission and if the NFP conducts the program component without a significant fundraising component in a different medium. Also, the facts may indicate that the purpose criterion is met if the NFP conducts the management and general component of the joint activity without a significant fundraising component in a different medium.
","snippet":"The following are examples of indicators that provide evidence that the purpose criterion may be met:\n(a) Measuring program results and accomplishments of the activity. The facts may indicate that the purpose criterion i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9700849bfa6d5c5ea41c84f0d7dbad4b5de7ea02b6aafbbc41b51e472068c883","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-8","para":"55-8","html":"
The following are examples of indicators that provide evidence that the purpose criterion may not be met:
  1. a
    Evaluation. The facts may indicate that the purpose criterion is not met if the evaluation of any party's performance of any component of the discrete joint activity varies based on contributions raised for that discrete joint activity.
  2. b
    Compensation. The facts may indicate that the purpose criterion is not met if some, but less than a majority, of compensation or fees for any party's performance of any component of the discrete joint activity varies based on contributions raised for that discrete joint activity.
","snippet":"The following are examples of indicators that provide evidence that the purpose criterion may not be met:\n(a) Evaluation. The facts may indicate that the purpose criterion is not met if the evaluation of any party's perf…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaf3f15163027bb2e2847115b8616232822f76e8277eaeb808dc934f16cd9be7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-9","para":"55-9","html":"
The following are examples of indicators that provide evidence that the purpose criterion may be either met or not met:
  1. a
    Evaluation of measured results of the activity. The NFP may have a process to evaluate measured program results and accomplishments of the activity (other than measuring the extent to which the public was educated about causes). If the NFP has such a process, in evaluating the effectiveness of the joint activity, the NFP may place significantly greater weight on the activity's effectiveness in accomplishing program goals or may place significantly greater weight on the activity's effectiveness in raising contributions. The former may indicate that the purpose criterion is met. The latter may indicate that the purpose criterion is not met.
  2. b
    Qualifications. The following qualifications and duties of those performing the joint activity should be considered:
    1. 1
      If a third party, such as a consultant or contractor, performs part or all of the joint activity, such as producing brochures or making telephone calls, the third party's experience and the range of services provided to the NFP should be considered in determining whether the third party is performing fundraising, program (other than educating the public about causes), or management and general activities on behalf of the NFP.
    2. 2
      If the NFP's employees perform part or all of the joint activity, the full range of their job duties should be considered in determining whether those employees are performing fundraising, program (other than educating the public about causes), or management and general activities on behalf of the NFP. For example, employees who are not members of the fundraising department and employees who are members of the fundraising department but who perform non-fundraising activities are more likely to perform activities that include program or management and general functions than are employees who otherwise devote significant time to fundraising.
  3. c
    Tangible evidence of intent. Tangible evidence indicating the intended purpose of the joint activity should be considered. Examples of such tangible evidence include the following:
    1. 1
      The NFP's written mission statement, as stated in its fundraising activities, bylaws, or annual report
    2. 2
      Minutes of board of directors, committee, or other meetings
    3. 3
      Restrictions imposed by donors (who are not related parties) on gifts intended to fund the joint activity
    4. 4
      Long-range plans or operating policies
    5. 5
      Written instructions to other entities, such as script writers, consultants, or list brokers, concerning the purpose of the joint activity, audience to be targeted, or method of conducting the joint activity
    6. 6
      Internal management memoranda.
","snippet":"The following are examples of indicators that provide evidence that the purpose criterion may be either met or not met:\n(a) Evaluation of measured results of the activity. The NFP may have a process to evaluate measured …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2c291503c48fb7f04384a8284cfc00f34e3e16d9c828ed80d5e3e9e49b4b426","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-10","para":"55-10","html":"
The following provides implementation guidance related to paragraphs
958-720-45-48 through 45-49
.
","snippet":"The following provides implementation guidance related to paragraphs 958-720-45-48 through 45-49.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc3a361f5beb545e0f3d510d0c506d9636adde9382dffd98af8916a7d3ed0e78","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-11","para":"55-11","html":"
Some NFPs conduct joint activities that are special events, such as symposia, dinners, dances, and theater parties, in which the attendee receives a direct benefit (for example, a meal or theater ticket) and for which the admission price includes a contribution. For example, it may cost $500 to attend a dinner with a fair value of $50. In that case, the audience is required to make a $450 contribution in order to attend.
","snippet":"Some NFPs conduct joint activities that are special events, such as symposia, dinners, dances, and theater parties, in which the attendee receives a direct benefit (for example, a meal or theater ticket) and for which th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e41e925a1c78981d25e86db7c47d27cb96b70cfbd0f901059e1de5d413efbb3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-12","para":"55-12","html":"
In circumstances in which the audience is required to make a contribution to participate in a joint activity, such as attending a special event, the audience's ability or likelihood to contribute is a significant factor in its selection. Therefore, in circumstances in which the audience is required to make a contribution to participate in a joint activity, the extent to which the audience is selected for the program or management and general reasons in paragraph 958-720-45-49 must be overwhelmingly significant in order to rebut the presumption that the audience criterion is not met.
","snippet":"In circumstances in which the audience is required to make a contribution to participate in a joint activity, such as attending a special event, the audience's ability or likelihood to contribute is a significant factor …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf81a083d6551e489bf77bf329c1651dfcd45a80f579daedf48d0d8bb8d45cbd","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-13","para":"55-13","html":"
The source of the names and the characteristics of the audience should be considered in determining the reason for selecting the audience. Some NFPs use lists compiled by others to reach new audiences. The source of such lists may indicate the purpose or purposes for which they were selected. For example, lists acquired from entities with similar or related programs are more likely to meet the audience criterion than are lists acquired from entities with dissimilar or unrelated programs. Also, the characteristics of those on the lists may indicate the purpose or purposes for which they were selected. For example, a list based on a consumer profile of those who buy environmentally friendly products may be useful to an NFP whose mission addresses environmental concerns and could therefore indicate that the audience was selected for its ability to take action to assist the NFP in meeting program goals. However, a list based on net worth would indicate that the audience was selected based on its ability or likelihood to contribute, unless there was a correlation between net worth and the program or management and general components of the activity.
","snippet":"The source of the names and the characteristics of the audience should be considered in determining the reason for selecting the audience. Some NFPs use lists compiled by others to reach new audiences. The source of such…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3396f61a6fb0fe56c76aaa80a06a32ade271b4a7b21cac4b08635e3a739c0f35","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-14","para":"55-14","html":"
Some audiences may be selected because they have an interest in or affinity to the program. For example, homeowners may have an interest in the homeless because they are sympathetic to the plight of the homeless. Nevertheless, including homeowners in the audience of a program activity to provide services to the homeless would not meet the audience criterion, because they do not have a need or reasonable potential for use of services to the homeless.
","snippet":"Some audiences may be selected because they have an interest in or affinity to the program. For example, homeowners may have an interest in the homeless because they are sympathetic to the plight of the homeless. Neverth…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09f3dfa72ee0cceae28d96611d8bba064b696f6c3ec9599c4cc05e2a26f713e0","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-15","para":"55-15","html":"
Paragraph 958-720-45-49(c) provides that the audience criterion is met if the NFP is required to direct the management and general component of the joint activity to the particular audience or the audience has reasonable potential for use of the management and general component. An example of a joint activity in which the audience is selected because the NFP is required to direct the management and general component of the joint activity to the particular audience is an activity in which the NFP sends a written acknowledgment or other information to comply with requirements of the Internal Revenue Service (IRS) to prior donors and includes a request for contributions. An example of a joint activity in which the audience is selected because the audience has reasonable potential for use of the management and general component is an activity in which the NFP sends its annual report to prior donors and includes a request for contributions.
","snippet":"Paragraph 958-720-45-49(c) provides that the audience criterion is met if the NFP is required to direct the management and general component of the joint activity to the particular audience or the audience has reasonable…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4b6ad686edf04238c2ed527603be8db5d35f2633422370883f51ccec4067cf2","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-16","para":"55-16","html":"
The following provides implementation guidance related to paragraphs
958-720-45-50 through 45-53
.
","snippet":"The following provides implementation guidance related to paragraphs 958-720-45-50 through 45-53.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:897bbc27b3d1c7703a1a25d3b44f11300a5802a26cf3037d5444cd7f6d5055a2","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-17","para":"55-17","html":"
Paragraph 958-720-45-50(a) provides that, to meet the content criterion, program activities should call for specific action by the recipient that will help accomplish the NFP's mission. As discussed in paragraph 958-720-45-35, the action should benefit the recipient or society. Examples of actions that benefit the recipient (such as by improving the recipient's physical, mental, emotional, or spiritual health and well-being) or society (such as by addressing societal problems) include the following:
  1. a
    Actions that benefit the recipient include the following:
    1. 1
      Stop smoking. Specific methods, instructions, references, and resources should be suggested.
    2. 2
      Do not use alcohol or drugs. Specific methods, instructions, references, and resources should be suggested.
  2. b
    Actions that benefit society include the following:
    1. 1
      Write or call. The party to communicate with and the subject matter to be communicated should be specified.
    2. 2
      Complete and return the enclosed questionnaire. The results of the questionnaire should help the NFP achieve its mission. For example, if the NFP discards the questionnaire, it does not help the NFP achieve its mission.
    3. 3
      Boycott. The particular product or entity to be boycotted should be specified.
","snippet":"Paragraph 958-720-45-50(a) provides that, to meet the content criterion, program activities should call for specific action by the recipient that will help accomplish the NFP's mission. As discussed in paragraph 958-720-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96103b234ec2adaa35cb3652ca43c55a850ec8632a68e82e1e29313f3aed92eb","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-18","para":"55-18","html":"
Paragraph 958-720-45-50(b) provides that to meet the content criterion, management and general functions are required to fulfill one or more of the NFP's management and general responsibilities through a component of the joint activity. Some states or other regulatory bodies require that certain disclosures be included when soliciting contributions. Paragraph 958-720-45-53 provides that for purposes of applying this guidance, communications that include such required disclosures are considered fundraising activities and are not considered management and general activities. Some examples of such disclosures include the following:
","snippet":"Paragraph 958-720-45-50(b) provides that to meet the content criterion, management and general functions are required to fulfill one or more of the NFP's management and general responsibilities through a component of the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a1d899b29cf65d602e931e3b84619749a23ddcd7a26282e4dcb4eb3c64e22d1","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-19","para":"55-19","html":"
NFPs that do not use the functional classifications of fundraising, program, and management and general shall apply the guidance in the Accounting for Costs of Activities that Include Fundraising Subsections of this Subtopic, for purposes of accounting for joint activities, using their reporting model.
","snippet":"NFPs that do not use the functional classifications of fundraising, program, and management and general shall apply the guidance in the Accounting for Costs of Activities that Include Fundraising Subsections of this Subt…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebcc9b0f5816b5de6b185a930457274e887761ca7165385b85cd875bd976a04c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-20","para":"55-20","html":"
Some NFPs may conduct membership development activities. If there are no significant benefits or duties connected with membership, the substance of the membership development activities may, in fact, be fundraising. In such circumstances, the costs of those activities shall be charged to fundraising. To the extent that member benefits are received, membership is an exchange transaction.
","snippet":"Some NFPs may conduct membership development activities. If there are no significant benefits or duties connected with membership, the substance of the membership development activities may, in fact, be fundraising. In s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5b2fcb895660d0180e24c5b431937b4771461f073db20f828c12c2a8a694e83","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-21","para":"55-21","html":"
In circumstances in which membership development is in part soliciting revenues from exchange transactions and in part soliciting contributions and the purpose, audience, and content of the activity are appropriate for achieving membership development, joint costs should be allocated between fundraising and the exchange transaction.
","snippet":"In circumstances in which membership development is in part soliciting revenues from exchange transactions and in part soliciting contributions and the purpose, audience, and content of the activity are appropriate for a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8fa60c458d8937a0ee39e12f1d90c4fd911113b69e1466c22142dd3dd39ee92","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-22","para":"55-22","html":"
Most transactions in which a student attends a lecture or class are exchange transactions and are not joint activities. Such transactions are joint activities only if the activity includes fundraising.
","snippet":"Most transactions in which a student attends a lecture or class are exchange transactions and are not joint activities. Such transactions are joint activities only if the activity includes fundraising.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7844e2bfc71baa12e0a0684fa06f41f588b97186d51bf21166025b768322c25","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-23","para":"55-23","html":"
Some NFPs have missions that include educating the public (students) in areas other than causes. Paragraph 958-720-55-4 provides that, for those entities, educating the audience in areas other than causes or motivating the audience to engage in specific activities, such as attending a lecture or class, that will educate them in areas other than causes is considered a call for specific action by the recipients that will help accomplish the NFP's mission. Educating the audience about causes or motivating the audience to engage in specific activities that will educate them about causes without educating them in other subjects is not considered a call for specific action by the audience that will help accomplish the NFP's mission.
","snippet":"Some NFPs have missions that include educating the public (students) in areas other than causes. Paragraph 958-720-55-4 provides that, for those entities, educating the audience in areas other than causes or motivating t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6f5120086260c89f6794769ce2580e6de25d03229559d22d230b48988c3ed07","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-24","para":"55-24","html":"
An example of a lecture or class that will educate students in an area other than causes is a lecture on the nesting habits of the bald eagle, given by the Save the Bald Eagle Society, an NFP whose mission is to save the bald eagle from extinction and educate the public about the bald eagle. An example of a lecture or class that will address particular causes is a lecture by the Bald Eagle Society on the potential extinction of bald eagles and the need to raise contributions to prevent their extinction. For purposes of applying this guidance, motivating the audience to attend a lecture on the nesting habits of the bald eagle is a call for specific action that will help accomplish the NFP's mission. If the lecture merely addresses the potential extinction of bald eagles and the need to raise contributions to prevent their extinction, without addressing the nesting habits of the bald eagle, motivating the audience to attend the lecture is not considered a call for specific action by the recipient that will help accomplish the NFP's mission.
","snippet":"An example of a lecture or class that will educate students in an area other than causes is a lecture on the nesting habits of the bald eagle, given by the Save the Bald Eagle Society, an NFP whose mission is to save the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64877019061afa80d2b8d4175367beb240c85e1b9bf53ddc636e99253c50caa7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-25","para":"55-25","html":"
Paragraphs
958-720-55-26 through 55-31
provide some commonly used cost allocation methods.
","snippet":"Paragraphs 958-720-55-26 through 55-31 provide some commonly used cost allocation methods.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ba483ac6f3ea9ed822521123164a8e8655faf958c5b41fa6c381b3a93d62b7a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-26","para":"55-26","html":"
Joint costs are allocated to materials and activities in proportion to the number of units of output that can be attributed to each of the materials and activities. Examples of units of output are lines, square inches, and physical content measures. This method assumes that the benefits received by the fundraising, program, or management and general component of the materials or activity from the joint costs incurred are directly proportional to the lines, square inches, or other physical output measures attributed to each component of the activity. This method may result in an unreasonable allocation of joint costs if the units of output (for example, line counts) do not reflect the degree to which costs are incurred for the joint activity. Use of the physical units method may also result in an unreasonable allocation if the physical units cannot be clearly ascribed to fundraising, program, or management and general. For example, direct mail and telephone solicitations sometimes include content that is not identifiable with fundraising, program, or management and general; or the physical units of such content are inseparable.
","snippet":"Joint costs are allocated to materials and activities in proportion to the number of units of output that can be attributed to each of the materials and activities. Examples of units of output are lines, square inches, a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d2bb9d5fc9af778a89ebaafd7ef0d8f5a4f8da8ee38b92f9dd456fa4ab59123","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-27","para":"55-27","html":"
For example, assume a direct mail campaign is used to conduct programs of the NFP and to solicit contributions to support the NFP and its programs. Further, assume that the appeal meets the criteria for allocation of joint costs to more than one function. The letter and reply card include a total of 100 lines; 45 lines pertain to program because they include a call for action by the recipient that will help accomplish the NFP's mission, while 55 lines pertain to the fundraising appeal. Accordingly, 45 percent of the costs are allocated to program and 55 percent to fundraising.
","snippet":"For example, assume a direct mail campaign is used to conduct programs of the NFP and to solicit contributions to support the NFP and its programs. Further, assume that the appeal meets the criteria for allocation of joi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ea4c7918eb13727b628c12825ecc535b0cedf0cec4c8b9e9d14a85143061c82","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-28","para":"55-28","html":"
Joint costs are allocated to each of the components on the basis of their respective direct costs. Direct costs are those costs that are incurred in connection with the multipurpose materials or activity and that are specifically identifiable with a function (program, fundraising, or management and general). This method may result in an unreasonable allocation of joint costs if the joint costs of the materials and activity are not incurred in approximately the same proportion and for the same reasons as the direct costs of the materials and activity. For example, if a relatively costly booklet informing the reader about the NFP's mission (including a call for action by the recipient that will help accomplish the NFP's mission) is included with a relatively inexpensive fundraising letter, the allocation of joint costs based on the cost of these pieces may be unreasonable, particularly if the booklet and letter weigh approximately the same and therefore contribute equally to the postage costs.
","snippet":"Joint costs are allocated to each of the components on the basis of their respective direct costs. Direct costs are those costs that are incurred in connection with the multipurpose materials or activity and that are spe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:051cfaeba9abcbf13c78a4ec82fd8c55d9a6d281bc87f2696cbe4023e45d5fb9","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-29","para":"55-29","html":"
For example, the costs of a direct mail campaign that can be specifically identified with program services are the costs of separate program materials and a postcard that calls for specific action by the recipient that will help accomplish the NFP's mission. They total $20,000. The direct costs of the fundraising component of the direct mail campaign consist of the costs to develop and produce the fundraising letter. They total $80,000. Joint costs associated with the direct mail campaign total $40,000 and would be allocated as follows under the relative direct cost method:
  1. a
    Program services: $20,000/$100,000 x $40,000 = $8,000
  2. b
    Fundraising: $80,000/$100,000 x $40,000 = $32,000.
","snippet":"For example, the costs of a direct mail campaign that can be specifically identified with program services are the costs of separate program materials and a postcard that calls for specific action by the recipient that w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0cb92ebc611c04b4d60add767ed3874bdf65973d8ce931ddb4dc5b3166af114","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-30","para":"55-30","html":"
Joint costs are allocated to each component of the activity based on a ratio that uses estimates of costs of items included in joint costs that would have been incurred had the components been conducted independently. The numerator of the ratio is the cost (of items included in joint costs) of conducting a single component independently. The denominator is the cost (of items included in joint costs) of conducting all components independently. This method assumes that efforts for each component in the standalone situation are proportionate to the efforts actually undertaken in the joint cost situation. This method may result in an unreasonable allocation because it ignores the effect of each function, which is performed jointly with other functions, on other such functions. For example, the programmatic impact of a direct mail campaign or a telemarketing phone message may be significantly lessened when performed in conjunction with a fundraising appeal.
","snippet":"Joint costs are allocated to each component of the activity based on a ratio that uses estimates of costs of items included in joint costs that would have been incurred had the components been conducted independently. Th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a64344b7c468f95d95d7ff1e49617a90e7680996b0179dec67dd547850e4b95","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-31","para":"55-31","html":"
For example, assume that the joint costs associated with a direct mail campaign including both program and fundraising components are the costs of stationery, postage, and envelopes at a total of $100,000. The costs of stationery, postage, and envelopes to produce and distribute each component separately would have been $90,000 for the program component and $70,000 for the fundraising component. Under the standalone joint cost allocation method, the $100,000 in joint costs would be allocated as follows:
  1. a
    Program services: $90,000/$160,000 x $100,000 = $56,250
  2. b
    Fundraising: $70,000/$160,000 x $100,000 = $43,750.
","snippet":"For example, assume that the joint costs associated with a direct mail campaign including both program and fundraising components are the costs of stationery, postage, and envelopes at a total of $100,000. The costs of s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:577a43a519c33a1cb27bdab7a30777a9da6b25d9327a866080e6e64b2dfcf8d0","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-32","para":"55-32","html":"
Some costs, such as utilities, rent, and insurance, commonly referred to as indirect costs, may be joint costs. For example, the telephone bill for a department that, among other things, prepares materials that include both fundraising and program components may commonly be referred to as an indirect cost. Such telephone bills may also be joint costs.
","snippet":"Some costs, such as utilities, rent, and insurance, commonly referred to as indirect costs, may be joint costs. For example, the telephone bill for a department that, among other things, prepares materials that include b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e0dac23b604b7c6fa62a6f2b5514a4a983242a57d0a800eeb12105f143d2c3d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-33","para":"55-33","html":"
However, for some NFPs, it is impracticable to measure and allocate the portion of the costs that are joint costs. Considerations about which joint costs should be measured and allocated, such as considerations about materiality and the costs and benefits of developing and providing the information, are the same as considerations about cost allocations in other circumstances.
","snippet":"However, for some NFPs, it is impracticable to measure and allocate the portion of the costs that are joint costs. Considerations about which joint costs should be measured and allocated, such as considerations about mat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:376d87a4f23bbfb83af1ec3c111fcf1bdbea81c7514d98581b4efb22ecc11d39","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-34","para":"55-34","html":"
The purpose for which costs other than joint costs are incurred may be fundraising, program, or management and general, depending on the context in which they are used in the activity undertaken. For example, a program-related pamphlet may be sent to an audience in need of the program. In that context, the pamphlet is used for program purposes. However, in order to demonstrate to potential donors that the NFP's programs are worthwhile, that same pamphlet may be sent to an audience that is likely to contribute, but that has no need or reasonable potential for use of the program. In that context, the pamphlet is used for fundraising. The classification of the cost of the pamphlets depends upon the use of the pamphlets and the application of the criteria in paragraph 958-720-45-29, as follows:
  1. a
    If some program-related pamphlets are used in program activities that include no fundraising, the cost of the pamphlets used in those separate program activities that include no fundraising should be charged to program.
  2. b
    If some pamphlets are included in a joint activity and the criteria in paragraph 958-720-45-29 are met, the costs of materials that accomplish program goals and that are unrelated to fundraising, including the costs of the program-related pamphlet, should be charged to program, while joint costs, such as postage, should be allocated between fundraising and program.
  3. c
    If the program-related pamphlet is used in fundraising packets and the criteria in paragraph 958-720-45-29 are not met, the costs of the pamphlets used in the fundraising packets, as well as the joint costs, should be charged to fundraising.
","snippet":"The purpose for which costs other than joint costs are incurred may be fundraising, program, or management and general, depending on the context in which they are used in the activity undertaken. For example, a program-r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30cbbaf3f28426713f4dd63dbe891353d4c3ba86476609aa2d333d2d9a62a2d5","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0369c86eca99d7b8b8894257d0ed54fda887cec0265bf91c84735cfddb3a22","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"block":"Accounting for Costs of Activities That Include Fundraising","heading":"Illustrations","paragraphs":[{"citation":"720-958-55-35","para":"55-35","html":"
Paragraph 958-720-45-29 provides that all costs of joint activities, except for costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a special event (for example, a meal), shall be charged to fundraising if any of the criteria of purpose, audience, or content are not met. Accordingly, if one or more criteria are not met, the other criteria need not be considered. The following Examples provide conclusions about whether each of the criteria would be met in circumstances in which one or more criteria are not met in order to provide further guidance.
","snippet":"Paragraph 958-720-45-29 provides that all costs of joint activities, except for costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:535c153419c5bd2e5515423fdd27eafd387e2837fe391ef4754fdfee94960e3c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-36","para":"55-36","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85bb3cc76a1da278c12017c90b4f454f5adb0826796b00d9fab59b2fa8a181b7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-37","para":"55-37","html":"
Not-for-Profit Entity A's (NFP A's) mission is to prevent drug abuse. NFP A's annual report states that one of its objectives in fulfilling that mission is to assist parents in preventing their children from abusing drugs.
","snippet":"Not-for-Profit Entity A's (NFP A's) mission is to prevent drug abuse. NFP A's annual report states that one of its objectives in fulfilling that mission is to assist parents in preventing their children from abusing drug…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7a2cb1415a96b8589fb619752a3d669c25653cd791975cfe58a5170c84c9540","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-38","para":"55-38","html":"
NFP A mails informational materials to the parents of all junior high school students explaining the prevalence and dangers of drug abuse. The materials encourage parents to counsel children about the dangers of drug abuse and inform them about how to detect drug abuse. The mailing includes a request for contributions. NFP A conducts other activities informing the public about the dangers of drug abuse and encouraging parents to counsel their children about drug abuse that do not include requests for contributions and that are conducted in different media. NFP A's executive director is involved in the development of the informational materials as well as the request for contributions. The executive director's annual compensation includes a significant bonus if total annual contributions exceed a predetermined amount.
","snippet":"NFP A mails informational materials to the parents of all junior high school students explaining the prevalence and dangers of drug abuse. The materials encourage parents to counsel children about the dangers of drug abu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:101f28ed8e86d65bfd828f8b85d9a33ddfbcdeaf522c643e7b2b25e617b8053f","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-39","para":"55-39","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:251624a32e6bcd10648462e5e5d2e0bced8de9b1a56eb0ffaa3b05cdd2b57140","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-40","para":"55-40","html":"
The activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug abuse and informing them about how to detect drug abuse) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. (Although NFP A's executive director's annual compensation varies based on annual contributions, the executive director's compensation does not vary based on contributions raised for this discrete joint activity.) Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug abuse and informing them about how to detect drug abuse) that will help accomplish the NFP's miss…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9f5b744e991b8aecad93ea72004a9d2f3c85a58eb503377fa24b1a24f0bf6df","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-41","para":"55-41","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    The program component of this activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug abuse) that will help accomplish the NFP's mission, and it otherwise conducts the program activity in this Example without a request for contributions.
  2. b
    Performing such programs helps accomplish NFP A's mission. (Note that had NFP A conducted the activity using the same medium on a scale that is similar to or greater than the scale on which it is conducted with the request for contributions, the purpose criterion would have been met under paragraphs
    958-720-45-45 through 45-46
    .)
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) The program component of this activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e261ea13de580fe8b5da60a5d225b16d74d05e6945f0ac119ef69864b956b9fa","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-42","para":"55-42","html":"
The audience criterion is met because the audience (parents of junior high school students) is selected based on its need to use or reasonable potential for use of the action called for by the program component.
","snippet":"The audience criterion is met because the audience (parents of junior high school students) is selected based on its need to use or reasonable potential for use of the action called for by the program component.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7454ac72a1263804767537e978f5466eec61ac3d48bc652860b46979a924654","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-43","para":"55-43","html":"
The content criterion is met because the activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug abuse and informing them about how to detect drug abuse) that will help accomplish the NFP's mission (assisting parents in preventing their children from abusing drugs), and it explains the need for and benefits of the action (the prevalence and dangers of drug abuse).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (encouraging parents to counsel children about the dangers of drug abuse and informing them about how to detect drug abuse) tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc8a90e1b332242defebb40ee8e3039ac563ea347a113a81104105db1b06ab65","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-44","para":"55-44","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1d745f5ba178a1611ebcc732b5c0c7c19e92f45f3745c78b1504a73ca4634cf","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-45","para":"55-45","html":"
Not-for-Profit Entity B's (NFP B's) mission is to reduce the incidence of illness from ABC disease, which afflicts a broad segment of the population. One of NFP B's objectives in fulfilling that mission is to inform the public about the effects and early warning signs of the disease and specific action that should be taken to prevent the disease.
","snippet":"Not-for-Profit Entity B's (NFP B's) mission is to reduce the incidence of illness from ABC disease, which afflicts a broad segment of the population. One of NFP B's objectives in fulfilling that mission is to inform the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9371ca0ce093491d8f591843b28284e12be5b344d380e15f2100e81c679614d9","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-46","para":"55-46","html":"
NFP B maintains a list of its prior donors and sends them donor renewal mailings. The mailings include messages about the effects and early warning signs of the disease and specific action that should be taken to prevent it. That information is also sent to a similar-sized audience but without the request for contributions. Also, NFP B believes that recent donors are more likely to contribute than nondonors or donors who have not contributed recently. Prior donors are deleted from the mailing list if they have not contributed to NFP B recently, and new donors are added to the list. There is no evidence of a correlation between recent contributions and participation in the program component of the activity. Also, the prior donors' need to use or reasonable potential for use of the messages about the effects and early warning signs of the disease and specific action that should be taken to prevent it is an insignificant factor in their selection.
","snippet":"NFP B maintains a list of its prior donors and sends them donor renewal mailings. The mailings include messages about the effects and early warning signs of the disease and specific action that should be taken to prevent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d06a649531d9d5fb3b1ea364bcd3170206c17fe41aeff0d8a83cf6172fa91565","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-47","para":"55-47","html":"
The purpose and content criteria are met. The audience criterion is not met. All costs, including those that might otherwise be considered program or management and general costs if they had been incurred in a different activity, should be charged to fundraising.
","snippet":"The purpose and content criteria are met. The audience criterion is not met. All costs, including those that might otherwise be considered program or management and general costs if they had been incurred in a different …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07e9de59ae2c33407e87482205ef70813e019ef01dfdca4945f78c8550e5733c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-48","para":"55-48","html":"
The activity calls for specific action by the recipient (action that should be taken to prevent ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.
","snippet":"The activity calls for specific action by the recipient (action that should be taken to prevent ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be consi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13b167cce346061f90e953ae151ce9a0708646d8856d290fcdb5dc4fb6d1b411","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-49","para":"55-49","html":"
The purpose criterion is met because:
  1. a
    The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (to reduce the incidence of illness from the disease).
  2. b
    The program is also conducted using the same medium on a scale that is similar to or greater than the scale on which it is conducted with the request for contributions (a similar mailing is done without the request for contributions, to a similar-sized audience).
","snippet":"The purpose criterion is met because:\n(a) The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (to reduce the incidence of illness from the disease)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5acb8481d104923996965c2b924f9ee67d0789816f2993898010179ed9b4ceee","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-50","para":"55-50","html":"
The audience criterion is not met. The rebuttable presumption that the audience criterion is not met because the audience includes prior donors is not overcome in this Example. Although the audience has a need to use or reasonable potential for use of the program component, that was an insignificant factor in its selection.
","snippet":"The audience criterion is not met. The rebuttable presumption that the audience criterion is not met because the audience includes prior donors is not overcome in this Example. Although the audience has a need to use or …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8ea25ec0e1c1ce086ea9e58dc8a4df30b77f7c4c7180daf13d83a9bd5086ee7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-51","para":"55-51","html":"
The content criterion is met because the activity calls for specific action by the recipient (actions to prevent ABC disease) that will help accomplish the NFP's mission (to reduce the incidence of ABC disease), and it explains the need for and benefits of the action (to prevent ABC disease).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (actions to prevent ABC disease) that will help accomplish the NFP's mission (to reduce the incidence of ABC disease), and it e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f9a5e34d46da05d8466435630e50d2eed2c9322a98615581000b35168f9d1e4","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-52","para":"55-52","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b86be82ba10c39c3049d429d006e3e975679cb1c12a404d4e9d92e9d3ed6b322","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-53","para":"55-53","html":"
Not-for-Profit Entity C's (NFP C's) mission is to reduce the incidence of illness from ABC disease, which afflicts a broad segment of the population. One of NFP C's objectives in fulfilling that mission is to increase governmental funding for research about ABC disease.
","snippet":"Not-for-Profit Entity C's (NFP C's) mission is to reduce the incidence of illness from ABC disease, which afflicts a broad segment of the population. One of NFP C's objectives in fulfilling that mission is to increase go…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d93a4db9aa95eb1ea7f2d7679c1ce841a1d323616725a498b87f6730d3918aa","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-54","para":"55-54","html":"
NFP C maintains a list of its prior donors and its employees call them on the telephone reminding them of the effects of ABC disease, asking for contributions, and encouraging them to contact their elected officials to urge increased governmental funding for research about ABC disease. The callers are educated about ABC, do not otherwise perform fundraising functions, and are not compensated or evaluated based on contributions raised. NFP C's research indicates that recent donors are likely to contact their elected officials about such funding while nonrecent donors are not. Prior donors are deleted from the calling list if they have not contributed to NFP C recently, and new donors are added to the list.
","snippet":"NFP C maintains a list of its prior donors and its employees call them on the telephone reminding them of the effects of ABC disease, asking for contributions, and encouraging them to contact their elected officials to u…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0155a13d98d9f9ae093f2e71c01e3b2da14e5a2d46197af9d143610c5d4832","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-55","para":"55-55","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d4be3078ea900c78db9edfd9a8fc1a85c8c38fbc8387d90efdb85770df215d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-56","para":"55-56","html":"
The activity calls for specific action by the recipient (contacting elected officials concerning funding for research about ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (contacting elected officials concerning funding for research about ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 9…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cb8cc7744f5f0abc93d391d60d9c2df80bb2b03f33defaf320965c357c64cca","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-57","para":"55-57","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    The qualifications and duties of the personnel performing the activity indicate that it is a program activity (the callers are educated about ABC and do not otherwise perform fundraising functions).
  2. b
    The method of compensation for performing the activity does not indicate that it is a fundraising activity (the employees are not compensated or evaluated based on contributions raised).
  3. c
    Performing such programs helps accomplish NFP C's mission.
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) The qualifications and duties of the personnel performing the activity indicate that it is a program activity (the callers are educated about ABC and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd40907a8a61aa770aaea701d9b87b458c4b22c42bbee294f26a15f833c0b42","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-58","para":"55-58","html":"
The audience criterion is met because the audience (recent donors) is selected based on its ability to assist NFP C in meeting the goals of the program component of the activity (recent donors are likely to contact their elected officials about such funding while nonrecent donors are not).
","snippet":"The audience criterion is met because the audience (recent donors) is selected based on its ability to assist NFP C in meeting the goals of the program component of the activity (recent donors are likely to contact their…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c1646b4e907b8ba873619128e8e0562830677034ab65217e3d83f13dac2ab80","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-59","para":"55-59","html":"
The content criterion is met because the activity calls for specific action by the recipient (contacting elected officials concerning funding for research about ABC disease) that will help accomplish the NFP's mission (to reduce the incidence of ABC disease), and it explains the need for and benefits of the action (to prevent ABC disease).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (contacting elected officials concerning funding for research about ABC disease) that will help accomplish the NFP's mission (t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82c2f6311ff93a78299da2a14891c952388037b2d2f755e6cf249683df3ba604","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-60","para":"55-60","html":"
The following Cases illustrate the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
:
  1. a
    The purpose criterion is met (Case A).
  2. b
    The purpose criterion is not met (Case B).
","snippet":"The following Cases illustrate the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9:\n(a) The purpose criterion is met (Case A).\n(b) The purpose criterion is not met (Case B).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78cf8341c7e045fbc5fbc5dd0de21ed01bda622021e27989f3d0d5eebbf32fbf","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-61","para":"55-61","html":"
Cases A and B have the following assumptions.
","snippet":"Cases A and B have the following assumptions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb712ce77271c33f99e575b75956ec8be36694d7be50ffd10db3bb3ec4abef36","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-62","para":"55-62","html":"
Not-for-Profit Entity D's (NFP D's) mission is to improve the quality of life for senior citizens. One of NFP D's objectives included in that mission is to increase the physical activity of senior citizens. One of NFP D's programs to attain that objective is to send representatives to speak to groups about the importance of exercise and to conduct exercise classes.
","snippet":"Not-for-Profit Entity D's (NFP D's) mission is to improve the quality of life for senior citizens. One of NFP D's objectives included in that mission is to increase the physical activity of senior citizens. One of NFP D'…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b22da9ee27f7a8479381946af5fc81ec01fe46584530f350e813d71c59502a5d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-63","para":"55-63","html":"
NFP D mails a brochure on the importance of exercise that encourages exercise in later years to residents over the age of 65 in 3 ZIP code areas. The last two pages of the four-page brochure include a perforated contribution remittance form on which NFP D explains its program and makes an appeal for contributions. The content of the first two pages of the brochure is primarily educational; it explains how seniors can undertake a self-supervised exercise program and encourages them to undertake such a program. In addition, NFP D includes a second brochure on various exercise techniques that can be used by those undertaking an exercise program.
","snippet":"NFP D mails a brochure on the importance of exercise that encourages exercise in later years to residents over the age of 65 in 3 ZIP code areas. The last two pages of the four-page brochure include a perforated contribu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:341c0def5bf051545fd633d77c0909539b5138a3f2e09392c44c5ccdeaa53220","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-64","para":"55-64","html":"
The brochures are distributed to educate people in this age group about the importance of exercising, to help them exercise properly, and to raise contributions for NFP D. These objectives are documented in a letter to the public relations firm that developed the brochures. The audience is selected based on age, without regard to ability to contribute. NFP D believes that most of the recipients would benefit from the information about exercise.
","snippet":"The brochures are distributed to educate people in this age group about the importance of exercising, to help them exercise properly, and to raise contributions for NFP D. These objectives are documented in a letter to t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8214495749c267317a04aaf3ab6f0bbdddcf1f0cf0d9f2fe62a2362e2b141d10","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-65","para":"55-65","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that the costs of the second brochure should be charged to program because all the costs of the brochure are identifiable with the program function.)
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that the costs of the second brochure should be charged to program because all the costs of the brochure are identifiabl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b941bd6aa21b4fbf44536f6dfa44298fbfcc1a7c99a38c770d82b4575988181f","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-66","para":"55-66","html":"
The activity calls for specific action by the recipient (exercising) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (exercising) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d433a35be0ffd05b95f16def691188cc3513c85ca1edb21184309d96c69eaf81","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-67","para":"55-67","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    Performing such programs helps accomplish Entity D's mission.
  2. b
    The objectives of the program are documented in a letter to the public relations firm that developed the brochure.
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) Performing such programs helps accomplish Entity D's mission.\n(b) The objectives of the program are documented in a letter to the public relations fi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:588815cb27fab83525b4c80e94841f8d6fdd54279dfe6afe61ee36e1b45e1144","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-68","para":"55-68","html":"
The audience criterion is met because the audience (residents over 65 in certain ZIP codes) is selected based on its need to use or reasonable potential for use of the action called for by the program component.
","snippet":"The audience criterion is met because the audience (residents over 65 in certain ZIP codes) is selected based on its need to use or reasonable potential for use of the action called for by the program component.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8e50c8aa3cbe2d49773d554d9d0630448c6d678769b4807620de0b61c316a0a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-69","para":"55-69","html":"
The content criterion is met because the activity calls for specific action by the recipient (exercising) that will help accomplish the NFP's mission (increasing the physical activity of senior citizens), and the need for and benefits of the action are clearly evident (explains the importance of exercising).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (exercising) that will help accomplish the NFP's mission (increasing the physical activity of senior citizens), and the need fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02ed446693130a8f3b6572356cd0fe8567d8f5b54a4b253d7dbdc95702646674","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-70","para":"55-70","html":"
In this Case, NFP D employs a fundraising consultant to develop the first brochure and pays that consultant 30 percent of contributions raised.
","snippet":"In this Case, NFP D employs a fundraising consultant to develop the first brochure and pays that consultant 30 percent of contributions raised.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28aee124d94dd2d2a335503e0ceff8fa28ed73c3abdad670728df81e58552f0e","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-71","para":"55-71","html":"
The content and audience criteria are met.
","snippet":"The content and audience criteria are met.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbcdfd61ad14740385c4dff63779cf46e9231e81fd2b582ba6d04cb5b4ed11dc","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-72","para":"55-72","html":"
The purpose criterion is not met, however, because a majority of compensation or fees for the fundraising consultant varies based on contributions raised for this discrete joint activity (the fundraising consultant is paid 30 percent of contributions raised). All costs should be charged to fundraising, including the costs of the second brochure and any other costs that otherwise might be considered program or management and general costs if they had been incurred in a different activity.
","snippet":"The purpose criterion is not met, however, because a majority of compensation or fees for the fundraising consultant varies based on contributions raised for this discrete joint activity (the fundraising consultant is pa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:977cbe79d9f1b856ca5609652f218868d59526b7379c3c40ccec1a942b213683","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-73","para":"55-73","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5ff973d7f7590f412a34d63d4fb4349c6bca77eeedd64a3a540a084fe343292","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-74","para":"55-74","html":"
Not-for-Profit Entity E's (NFP E's) mission is to protect the environment. One of NFP E's objectives included in that mission is to take action that will increase the portion of waste recycled by the public.
","snippet":"Not-for-Profit Entity E's (NFP E's) mission is to protect the environment. One of NFP E's objectives included in that mission is to take action that will increase the portion of waste recycled by the public.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9343bce8d9eccf7d2312a60b05213eaf6501a4207ed102768aee840068ed8c22","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-75","para":"55-75","html":"
NFP E conducts a door-to-door canvass of a community that recycles a low portion of its waste. The purpose of the activity is to help increase recycling by educating the community about environmental problems created by not recycling, and to raise contributions. Based on the information communicated by the canvassers, the need for and benefits of the action are clearly evident. The ability or likelihood of the residents to contribute is not a basis for communities selected, and all neighborhoods in the geographic area are covered if their recycling falls below a predetermined rate. The canvassers are selected from individuals who are well-informed about NFP E's environmental concerns and programs and who previously participated as volunteers in program activities such as answering environmental questions directed to NFP E and developing program activities designed to influence legislators to take actions addressing those concerns. The canvassers have not previously participated in fundraising activities.
","snippet":"NFP E conducts a door-to-door canvass of a community that recycles a low portion of its waste. The purpose of the activity is to help increase recycling by educating the community about environmental problems created by …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:032f1c2271a53766859f28d080a2a1ff298db60bf4a9a5202777fe39e030c7b6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-76","para":"55-76","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3220820dfec1bd17c6a2a9ce20842e890b5221f7eeed8a4d6155eb9fefa4e290","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-77","para":"55-77","html":"
The activity calls for specific action by the recipient (implicitly—to help increase recycling) that will help accomplish the entity's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (implicitly—to help increase recycling) that will help accomplish the entity's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Nei…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:533d611b71752f90825b50a8832bd18b778a0897d5ead611241ccdd646b12795","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-78","para":"55-78","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    The qualifications and duties of the personnel performing the activity indicate that it is a program activity (the canvassers are selected from individuals who are well-informed about NFP E's environmental concerns and programs and who previously participated as volunteers in program activities such as answering environmental questions directed to NFP E and developing program activities designed to influence legislators to take actions addressing those concerns).
  2. b
    Performing such programs helps accomplish NFP E's mission (to protect the environment).
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) The qualifications and duties of the personnel performing the activity indicate that it is a program activity (the canvassers are selected from indiv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbfe6cc6fa14f35b801904ce56ba5376eb58d9b9db76791cb337998177080941","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-79","para":"55-79","html":"
The audience criterion is met because the audience (neighborhoods whose recycling falls below a predetermined rate) is selected based on its need to use or reasonable potential for use of the action called for by the program component.
","snippet":"The audience criterion is met because the audience (neighborhoods whose recycling falls below a predetermined rate) is selected based on its need to use or reasonable potential for use of the action called for by the pro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cc12bd26a0b139ad0b2eb65e7a080e6d67d4f996df58a80215fd1bee4d38a66","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-80","para":"55-80","html":"
The content criterion is met because the activity calls for specific action by the recipient (implicitly—to help increase recycling) that will help accomplish the NFP's mission (to protect the environment), and the need for and benefits of the action are clearly evident (increased recycling will help alleviate environmental problems).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (implicitly—to help increase recycling) that will help accomplish the NFP's mission (to protect the environment), and the need …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:958cfa2c65a388a7f22b728739bd894f1e2cb2ad05ce9c31bc691de83eb524d2","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-81","para":"55-81","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7632ea83ddde83ddc842000986720da8e98ed9af8d3f3146a958fedfef5c93ab","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-82","para":"55-82","html":"
Not-for-Profit Entity F's (NFP F's) mission is to provide summer camps for economically disadvantaged youths. Educating the families of ineligible youths about the camps is not one of the program objectives included in that mission.
","snippet":"Not-for-Profit Entity F's (NFP F's) mission is to provide summer camps for economically disadvantaged youths. Educating the families of ineligible youths about the camps is not one of the program objectives included in t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bac882583e59439c052de9eb5370aac4cb9113c7c011d7ea90b0ec4e03ca3c38","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-83","para":"55-83","html":"
NFP F conducts a door-to-door solicitation campaign for its camp programs. In the campaign, volunteers with canisters visit homes in middle-class neighborhoods to collect contributions. NFP F believes that people in those neighborhoods would not need the camp's programs but may contribute. The volunteers explain the camp's programs, including why the disadvantaged children benefit from the program, and distribute leaflets to the residents regardless of whether they contribute to the camp. The leaflets describe the camp, its activities, who can attend, and the benefits to attendees. Requests for contributions are not included in the leaflets.
","snippet":"NFP F conducts a door-to-door solicitation campaign for its camp programs. In the campaign, volunteers with canisters visit homes in middle-class neighborhoods to collect contributions. NFP F believes that people in thos…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d551b30c96db0d7fe2695cf25a4fe43d1b6a6fc3b074d9e02247bd5b0532b084","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-84","para":"55-84","html":"
The purpose, audience, and content criteria are not met. All costs should be charged to fundraising.
","snippet":"The purpose, audience, and content criteria are not met. All costs should be charged to fundraising.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37522b87564e86210d22416a6f00524f7b2981735194f73584f85ae6270c09da","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-85","para":"55-85","html":"
The activity does not include a call for specific action because it only educates the audience about causes (describing the camp, its activities, who can attend, and the benefits to attendees). Therefore, the purpose criterion is not met.
","snippet":"The activity does not include a call for specific action because it only educates the audience about causes (describing the camp, its activities, who can attend, and the benefits to attendees). Therefore, the purpose cri…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85a18ad2718e7ab1314bf7cef76e78f032aba5ac2422e4d969846cd03ebfe1fc","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-86","para":"55-86","html":"
The audience criterion is not met, because the audience is selected based on its ability or likelihood to contribute, rather than based on its need to use or reasonable potential for use of the action called for by the program component, or its ability to take action to assist the NFP in meeting the goals of the program component of the activity. (NFP F believes that people in those neighborhoods would not need the camp's programs but may contribute.)
","snippet":"The audience criterion is not met, because the audience is selected based on its ability or likelihood to contribute, rather than based on its need to use or reasonable potential for use of the action called for by the p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ed29fc77080cc267d3480543f64d46196e659c3eaaee8ed3a46f1f309572940","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-87","para":"55-87","html":"
The content criterion is not met because the activity does not call for specific action by the recipient. (The content educates the audience about causes that the program is designed to address without calling for specific action.)
","snippet":"The content criterion is not met because the activity does not call for specific action by the recipient. (The content educates the audience about causes that the program is designed to address without calling for specif…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17afb4818fd0ebeb2f880ce118f1997c76ee295cef6e2c1769be76ee43936b0a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-88","para":"55-88","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03a9009ff722f38ac64a49c0058c9662ec56602d2b5b0abfe4cf2accee4b3b34","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-89","para":"55-89","html":"
Not-for-Profit Entity G's (NFP G's) mission is to educate the public about lifesaving techniques in order to increase the number of lives saved. One of NFP G's objectives in fulfilling that mission, as stated in the minutes of the board's meetings, is to produce and show television broadcasts including information about lifesaving techniques.
","snippet":"Not-for-Profit Entity G's (NFP G's) mission is to educate the public about lifesaving techniques in order to increase the number of lives saved. One of NFP G's objectives in fulfilling that mission, as stated in the minu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ebe5edce815d28dc01059a0e6b4d6ca5ea37c779fd0a4e57516fd7f28bc0f0a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-90","para":"55-90","html":"
NFP G conducts an annual national telethon to raise contributions and to reach the American public with lifesaving educational messages, such as summary instructions concerning dealing with certain life-threatening situations. Based on the information communicated by the messages, the need for and benefits of the action are clearly evident. The broadcast includes segments describing NFP G's services. NFP G broadcasts the telethon to the entire country, not merely to areas selected on the basis of giving potential or prior fundraising results. Also, NFP G uses national television broadcasts devoted entirely to lifesaving educational messages to conduct program activities without fundraising.
","snippet":"NFP G conducts an annual national telethon to raise contributions and to reach the American public with lifesaving educational messages, such as summary instructions concerning dealing with certain life-threatening situa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c65ab471cac21e8cf59ee454296dc4c062914b1564631fb0e24219b9c306bbcf","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-91","para":"55-91","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae6f67d5ec1b9222578d685cc5690f0f004ad3c7465b53b4fbb4f7ea150c9303","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-92","para":"55-92","html":"
The activity calls for specific action by the recipient (implicitly—to save lives) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.
","snippet":"The activity calls for specific action by the recipient (implicitly—to save lives) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3429e168090aadc8d182f84dd739224df40825ee67cc93abdba3a4af6ab4bf7c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-93","para":"55-93","html":"
The purpose criterion is met because:
  1. a
    The program component of the activity calls for specific action by the recipient that will help accomplish NFP G's mission (to save lives by educating the public).
  2. b
    A similar program activity is conducted without the fundraising using the same medium and on a scale that is similar to or greater than the scale on which it is conducted with the appeal (NFP G uses national television broadcasts devoted entirely to lifesaving educational messages to conduct program activities without fundraising).
","snippet":"The purpose criterion is met because:\n(a) The program component of the activity calls for specific action by the recipient that will help accomplish NFP G's mission (to save lives by educating the public).\n(b) A similar …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3acc2d36cdd4094aea0a2a4d31bfb4b9ef0c24ceadf9c68c3cf465e66f5eee9e","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-94","para":"55-94","html":"
The audience criterion is met because the audience (a broad segment of the population) is selected based on its need to use or reasonable potential for use of the action called for by the program activity.
","snippet":"The audience criterion is met because the audience (a broad segment of the population) is selected based on its need to use or reasonable potential for use of the action called for by the program activity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daed504a2eac557b1b3ea8af4b2f4bdfae29c04a33b859fe036e7f892b6f2820","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-95","para":"55-95","html":"
The content criterion is met because the activity calls for specific action by the recipient (implicitly—to save lives) that will help accomplish the NFP's mission (to save lives by educating the public), and the need for and benefits of the action are clearly evident (saving lives is desirable).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (implicitly—to save lives) that will help accomplish the NFP's mission (to save lives by educating the public), and the need fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab10a14f0121b99f772960db487e463bf702bfaec6a807bbbb64f8a309acf9a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-96","para":"55-96","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b4e75fb4d694d731c7593e54ae85d323110a0cc824780236ad8b2571181f10b","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-97","para":"55-97","html":"
Not-for-Profit Entity H's (NFP H's) mission is to provide food, clothing, and medical care to children in developing countries.
","snippet":"Not-for-Profit Entity H's (NFP H's) mission is to provide food, clothing, and medical care to children in developing countries.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f45e49d9c5a4ebb1c0fc553d92dcd0b8e7988bd4c575a9b91e7e936999be316","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-98","para":"55-98","html":"
NFP H conducts television broadcasts in the United States that describe its programs, show the needy children, and end with appeals for contributions. NFP H's operating policies and internal management memoranda state that these programs are designed to educate the public about the needs of children in developing countries and to raise contributions. The employees producing the programs are trained in audiovisual production and are familiar with NFP H's programs. Also, the executive producer is paid $25,000 for this activity, with a $5,000 bonus if the activity raises over $1,000,000.
","snippet":"NFP H conducts television broadcasts in the United States that describe its programs, show the needy children, and end with appeals for contributions. NFP H's operating policies and internal management memoranda state th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ebce416724f7ea344e6b4e0ee87964212dfc1bafb93d0089cd8b9d22bbed7e6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-99","para":"55-99","html":"
The purpose, audience, and content criteria are not met. All costs should be charged to fundraising.
","snippet":"The purpose, audience, and content criteria are not met. All costs should be charged to fundraising.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56a2da40d72e9e91e2148f00d2cb8d43095b280b5443fd84f87058c533ce5fc6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-100","para":"55-100","html":"
The activity does not include a call for specific action because it only educates the audience about causes (describing its programs and showing the needy children). Therefore, the purpose criterion is not met. Also, note that if the factors in paragraphs
958-720-45-40 through 45-44
were considered, it would not be determinative of whether the purpose criterion is met. Although the executive producer will be paid $5,000 if the activity raises over $1,000,000, that amount would not be a majority of the executive producer's total compensation for this activity, because $5,000 would not be a majority of the executive producer's total compensation of $30,000 for this activity. Also, note that if other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, were considered, the purpose criterion would not be met based on the other evidence. Although the qualifications and duties of the personnel performing the activity indicate that the employees producing the program are familiar with NFP H's programs, the facts that some, but less than a majority, of the executive producer's compensation varies based on contributions raised, and that the operating policies and internal management memoranda state that these programs are designed to educate the public about the needs of children in developing countries (with no call for specific action by recipients) and to raise contributions, indicate that the purpose is fundraising.
","snippet":"The activity does not include a call for specific action because it only educates the audience about causes (describing its programs and showing the needy children). Therefore, the purpose criterion is not met. Also, not…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5b1883cf6d2340e81da88f51969e2e29a42fd13f57d3901563886fb9771458a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-101","para":"55-101","html":"
The audience criterion is not met because the audience is selected based on its ability or likelihood to contribute, rather than based on its need to use or reasonable potential for use of the action called for by the program component, or its ability to take action to assist the NFP in meeting the goals of the program component of the activity. (The audience is a broad segment of the population of a country that is not in need of or has no reasonable potential for use of the program activity.)
","snippet":"The audience criterion is not met because the audience is selected based on its ability or likelihood to contribute, rather than based on its need to use or reasonable potential for use of the action called for by the pr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2691e1e9fd1b9fe4feaaab96b0f71beaa2a8fcfbd64710959bf21f50d9c5f1dc","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-102","para":"55-102","html":"
The content criterion is not met because the activity does not call for specific action by the recipient that will help accomplish the NFP's mission. (The content educates the audience about the causes without calling for specific action.)
","snippet":"The content criterion is not met because the activity does not call for specific action by the recipient that will help accomplish the NFP's mission. (The content educates the audience about the causes without calling fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:723143a360dd924f5781a4eed1d9a9f4e63e455e065ac84dedcdf7fa44113706","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-103","para":"55-103","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b091fc1e5e7a25033dee9e0076bb70df4b2094795d9c5ece15ef70c2e35a8c4","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-104","para":"55-104","html":"
Not-for-Profit Entity I (NFP I) is a university that distributes its annual report, which includes reports on mission accomplishments, to those who have made significant contributions over the previous year, its board of trustees, and its employees. The annual report is primarily prepared by management and general personnel, such as the accounting department and executive staff. The activity is coordinated by the public relations department. Internal management memoranda indicate that the purpose of the annual report is to report on how management discharged its stewardship responsibilities, including the university's overall performance, goals, financial position, cash flows, and results of operations. Included in the package containing the annual report are requests for contributions and donor reply cards.
","snippet":"Not-for-Profit Entity I (NFP I) is a university that distributes its annual report, which includes reports on mission accomplishments, to those who have made significant contributions over the previous year, its board of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c68254f77a8d64ff73112bc8330bbf4304899e81f68836f04322caf491541e6e","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-105","para":"55-105","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f2a5d29237fbc69a8b0f08443a20b42b99cad72ca5ce2a2a1b22c83a72cb76a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-106","para":"55-106","html":"
The activity has elements of management and general functions. Therefore, no call for specific action is required. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity has elements of management and general functions. Therefore, no call for specific action is required. Neither the factors in paragraphs 958-720-45-40 through 45-44 nor those in paragraphs 958-720-45-45 throu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:666aab4ed881f49f573fe716e4f3dc81da643cbf59120b050ffa404a09e4dbd2","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-107","para":"55-107","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    The employees performing the activity are not members of the fundraising department and perform other nonfundraising activities.
  2. b
    Internal management memoranda indicate that the purpose of the annual report is to fulfill one of the university's management and general responsibilities.
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) The employees performing the activity are not members of the fundraising department and perform other nonfundraising activities.\n(b) Internal managem…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57c757842f1a798190bce95e26be273f2e00905de2b2f7c48293c437084cffc3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-108","para":"55-108","html":"
The audience criterion is met because the audience is selected based on its reasonable potential for use of the management and general component. Although the activity is directed primarily at those who have previously made significant contributions, the audience was selected based on its presumed interest in NFP I's annual report (prior donors who have made significant contributions are likely to have an interest in matters discussed in the annual report).
","snippet":"The audience criterion is met because the audience is selected based on its reasonable potential for use of the management and general component. Although the activity is directed primarily at those who have previously m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73fd3057e09cdd19d7a9628d81461d3ef1ad04937fb29e5733081e6df1f0b6bf","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-109","para":"55-109","html":"
The content criterion is met because the activity (distributing annual reports) fulfills one of the NFP's management and general responsibilities (reporting concerning management's fulfillment of its stewardship function).
","snippet":"The content criterion is met because the activity (distributing annual reports) fulfills one of the NFP's management and general responsibilities (reporting concerning management's fulfillment of its stewardship function…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ffad01ca62e7f443a4964c512afa0abe9b24e5745f4658bd4535aff43208c13","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-110","para":"55-110","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffe60c22300e59867c6fdba563fd39f91bda2afb08b5ec7d2df2ee93021ac171","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-111","para":"55-111","html":"
In accordance with internal management memoranda documenting its policies requiring it to comply with IRS regulations, Not-for-Profit Entity J (NFP J) mails prior donors the contribution substantiation documentation required by the IRS. The documentation is included on a perforated piece of paper. The information above the perforation line pertains to the documentation required by the IRS. The information below the perforation line includes a request for contributions and may be used as a donor reply card.
","snippet":"In accordance with internal management memoranda documenting its policies requiring it to comply with IRS regulations, Not-for-Profit Entity J (NFP J) mails prior donors the contribution substantiation documentation requ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:267f36c9fc170488e29b67fbd245359a163f34650186493b247ebabaaa4d0578","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-112","para":"55-112","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that the costs of the information below the perforation line are identifiable with fundraising and therefore should be charged to fundraising.)
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that the costs of the information below the perforation line are identifiable with fundraising and therefore should be c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7886525a8474d25f8f26a06aba9ee27fc733b38bdcd902b93698e398c0d4037","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-113","para":"55-113","html":"
The activity has elements of management and general functions. Therefore, no call for specific action is required. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity has elements of management and general functions. Therefore, no call for specific action is required. Neither the factors in paragraphs 958-720-45-40 through 45-44 nor those in paragraphs 958-720-45-45 throu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7269c5e75fcb99476e4b39b97a96638fa2a9382f7e083b815795f32b75ceb1c4","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-114","para":"55-114","html":"
The purpose criterion is met based on the other evidence, because internal management memoranda indicate that the purpose of the activity is to fulfill one of NFP J's management and general responsibilities.
","snippet":"The purpose criterion is met based on the other evidence, because internal management memoranda indicate that the purpose of the activity is to fulfill one of NFP J's management and general responsibilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:126eb6fa61e01e67fcdb5d2953266a023ff0b1af06304c2b7c493cb8343862fc","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-115","para":"55-115","html":"
The audience criterion is met because the NFP is required to direct the management and general component of the activity to the particular audience. Although the activity is directed at those who have previously contributed, the audience was selected based on its need for the documentation.
","snippet":"The audience criterion is met because the NFP is required to direct the management and general component of the activity to the particular audience. Although the activity is directed at those who have previously contribu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98d23109ec3c441339ba5e41a6dbb6ec3342a3f2a05f5cb571e38dc427652436","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-116","para":"55-116","html":"
The content criterion is met because the activity (sending documentation required by the IRS) fulfills one of the NFP's management and general responsibilities (complying with IRS regulations).
","snippet":"The content criterion is met because the activity (sending documentation required by the IRS) fulfills one of the NFP's management and general responsibilities (complying with IRS regulations).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffe01be868f1a49477c44f6609e7d42c1cfe4e4c6dcdfc0a611b3bf73847341d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-117","para":"55-117","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e63aba35bffc759ffa2af0e7ae07b577f1f771b36e188a607bd7c94e6f142f27","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-118","para":"55-118","html":"
Not-for-Profit Entity K is an animal rights organization. It mails a package of material to individuals included in lists rented from various environmental and other NFPs that support causes that NFP K believes are congruent with its own. In addition to donor response cards and return envelopes, the package includes materials urging recipients to contact their legislators and urge the legislators to support legislation to protect those rights, and postcards addressed to legislators urging support for legislation restricting the use of animal testing for cosmetic products. The mail campaign is part of an overall strategy that includes magazine advertisements and the distribution of similar materials at various community events, some of which are undertaken without fundraising appeals. The advertising and community events reach audiences similar in size and demographics to the audience reached by the mailing.
","snippet":"Not-for-Profit Entity K is an animal rights organization. It mails a package of material to individuals included in lists rented from various environmental and other NFPs that support causes that NFP K believes are congr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a8017a81773abfd54af9ed935fc79a68cf998ac8bcc16ea4b92e0da33a4a433","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-119","para":"55-119","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042419a4056d6c15f3b653cab8ba26717e480cf2a3c2c21a17d81a8b9d744681","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-120","para":"55-120","html":"
The activity calls for specific action by the recipient (mailing postcards to legislators urging support for legislation restricting the use of animal testing for cosmetic products) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
should be considered.
","snippet":"The activity calls for specific action by the recipient (mailing postcards to legislators urging support for legislation restricting the use of animal testing for cosmetic products) that will help accomplish the NFP's mi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9097429c478c6d05da9c7e08d346104cb5685373b6d79d4ae46c7d6a8cc067a4","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-121","para":"55-121","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    The program component of this activity calls for specific action by the recipient that will help accomplish the NFP's mission, and it otherwise conducts the program activity in this Example without a request for contributions.
  2. b
    Performing such programs helps accomplish NFP K's mission.
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) The program component of this activity calls for specific action by the recipient that will help accomplish the NFP's mission, and it otherwise condu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c52c13edc0cbb125025bec0a6e2845fa30753a3d7f3931a982f1b90507da388","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-122","para":"55-122","html":"
The audience criterion is met because the audience (individuals included in lists rented from various environmental and other NFPs that support causes that NFP K believes are congruent with its own) is selected based on its ability to take action to assist the NFP in meeting the goals of the program component of the activity.
","snippet":"The audience criterion is met because the audience (individuals included in lists rented from various environmental and other NFPs that support causes that NFP K believes are congruent with its own) is selected based on …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e11c0f86d0fafbbdfd181bf3344e70838dc29b443647c99b9049643522ef8d17","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-123","para":"55-123","html":"
The content criterion is met because the activity calls for specific action by the recipient (mailing postcards to legislators urging support for legislation restricting the use of animal testing for cosmetic products) that will help accomplish the NFP's mission (to protect animal rights), and the need for and benefits of the action are clearly evident (to protect animal rights).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (mailing postcards to legislators urging support for legislation restricting the use of animal testing for cosmetic products) t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb79e4092b8ae1b2d43aa7131b94c8015e12c534e13e1abbce61ff897530cefa","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-124","para":"55-124","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12ba87cc0a265c2521a9dedef341ec01de3548f44d3caab72b78e66d957fac45","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-125","para":"55-125","html":"
Not-for-Profit Entity L is a performing arts organization whose mission is to make the arts available to residents in its area. NFP L charges a fee for attending performances and sends advertisements, including subscription forms, for the performances to residents in its area. These advertisements include a return envelope with a request for contributions. NFP L evaluates the effectiveness of the advertising based on the number of subscriptions sold as well as contributions received. In performing that evaluation, NFP L places more weight on the number of subscriptions sold than on the contributions received. Also, NFP L advertises the performances on local television and radio without a request for contributions but on a smaller scale than the mail advertising.
","snippet":"Not-for-Profit Entity L is a performing arts organization whose mission is to make the arts available to residents in its area. NFP L charges a fee for attending performances and sends advertisements, including subscript…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:598f11b15aa66d48ce2797d4ee886a7b1ad95419905dd6c335e12eaf1a4d598c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-126","para":"55-126","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd7c7cc49d52cdcfe9248960ca8a33947234f5ea8840b90173bce8cb75f0b35","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-127","para":"55-127","html":"
The activity calls for specific action by the recipient (attending the performances) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (attending the performances) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither the facto…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc5892189b4d5a23c69b0c930e202532cb4503c5561122a8918487daf2ef50e3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-128","para":"55-128","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    NFP L measures program results and accomplishments of the joint activity and in evaluating the effectiveness of the activity, the NFP places significantly greater weight on the activity's effectiveness in accomplishing program goals than on the activity's effectiveness in raising contributions (NFP L evaluates the effectiveness of the advertising based on the number of subscriptions sold as well as contributions received and places more weight on the number of subscriptions sold than on the contributions received).
  2. b
    It otherwise conducts the program activity without a request for contributions.
  3. c
    Performing such programs helps accomplish NFP L's mission (to make the arts available to residents in its area).
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) NFP L measures program results and accomplishments of the joint activity and in evaluating the effectiveness of the activity, the NFP places signific…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e49b0489cb49b7a9b909600ec443df34cf4d806f2e5ead9ceba0bda5e8447b3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-129","para":"55-129","html":"
The audience criterion is met because the audience (a broad segment of the population in NFP L's area) is selected based on its need to use or reasonable potential for use of the action called for by the program component.
","snippet":"The audience criterion is met because the audience (a broad segment of the population in NFP L's area) is selected based on its need to use or reasonable potential for use of the action called for by the program componen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cab0b493c12b7db1976fe67e9ea6cddcc86286fcf1f2eff984aaaf64c2d3e788","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-130","para":"55-130","html":"
The content criterion is met because the activity calls for specific action by the recipient (attending the performances) that will help accomplish the NFP's mission (making the arts available to area residents), and the need for and benefits of the action are clearly evident (attending the performance is a positive cultural experience). (Note that the purchase of subscriptions is an exchange transaction and, therefore, is not a contribution.)
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (attending the performances) that will help accomplish the NFP's mission (making the arts available to area residents), and the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec23ec11c7e76426f091f0ab3c594d936a546112825258cb0f6d42a20d670a95","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-131","para":"55-131","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84ac5d3719c62b480e0c931095951dfe0442e7e27ff19597deb457e2ef1ac41","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-132","para":"55-132","html":"
Not-for-Profit Entity M (NFP M) is a university whose mission is to educate the public (students) in various academic pursuits. NFP M's political science department holds a special lecture series in which prominent world leaders speak about current events. The speakers command relatively high fees and, in order to cover costs and make a modest profit, the university sets a relatively expensive fee to attend. However, the tickets are priced at the fair value of the lecture and no portion of the ticket purchase price is a contribution. NFP M advertises the lectures by sending invitations to prior attendees and to prior donors who have contributed significant amounts, and by placing advertisements in local newspapers read by the general public. At some of the lectures, including the lecture being considered in this Example, deans and other faculty members of NFP M solicit significant contributions from attendees. Other lectures in the series are conducted on a scale similar to the scale of the lecture in this Example without requesting contributions. NFP M's records indicate that historically 75 percent of the attendees have attended prior lectures. Of the 75 percent who have attended prior lectures, 15 percent have made prior contributions to NFP M. Of the 15 percent who have made prior contributions to NFP M, 5 percent have made contributions in response to solicitations made at the events. (Therefore, one-half of 1 percent of attendees make contributions in response to solicitations made at the events. However, those contributions are significant.) Overall, the audience's ability or likelihood to contribute is an insignificant factor in its selection. NFP M evaluates the effectiveness of the activity based on the number of tickets sold, as well as contributions received. In performing that evaluation, NFP M places more weight on the number of tickets sold than on the contributions received.
","snippet":"Not-for-Profit Entity M (NFP M) is a university whose mission is to educate the public (students) in various academic pursuits. NFP M's political science department holds a special lecture series in which prominent world…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfc989a75e31946ff61567e3160040fbcaf11937efbf6c7b0d31accfc4ce2645","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-133","para":"55-133","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated. The purchase of the tickets is an exchange transaction and, therefore, is not a contribution. As discussed in paragraph 958-720-45-29, costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a special event, should not be reported as fundraising. Paragraph 958-220-45-19 provides guidance concerning reporting special events.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated. The purchase of the tickets is an exchange transaction and, therefore, is not a contribution. As discussed in paragraph 958-72…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f580887fd4cc27e41f7adbe0720a0da67a550e73dc487b4ea73d8b3b51d550d1","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-134","para":"55-134","html":"
The activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.
","snippet":"The activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fda79f2edef5fc223d989f54ce7abbe0feddcc1e54bfce4d23afa5db02e0a27","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-135","para":"55-135","html":"
The purpose criterion is met because:
  1. a
    The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (educating the public [students] in various academic pursuits).
  2. b
    The program is also conducted using the same medium on a scale that is similar to or greater than the scale on which it is conducted with the request for contributions (other lectures in the series are conducted on a scale similar to the scale of the lecture in this Example without requesting contributions).
","snippet":"The purpose criterion is met because:\n(a) The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (educating the public [students] in various academic …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baf25e5fe1714bd5303777f300477acccc59eb9ab294ece9e3e16d36792f8c0f","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-136","para":"55-136","html":"
The audience criterion is met. The rebuttable presumption that the audience criterion is not met because the audience includes prior donors is overcome in this Example because the audience (those who have shown prior interest in the lecture series, prior donors, a broad segment of the population in NFP M's area, and those attending the lecture) is also selected for its reasonable potential for use of the program component (attending the lecture). Although the audience may make significant contributions, that was an insignificant factor in its selection.
","snippet":"The audience criterion is met. The rebuttable presumption that the audience criterion is not met because the audience includes prior donors is overcome in this Example because the audience (those who have shown prior int…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099bf2057c0c8b2fdaa3103833a0d9750a83264dba6077ba8389a9455a8608f5","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-137","para":"55-137","html":"
The content criterion is met because the activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission (educating the public [students] in various academic pursuits), and the need for and benefits of the action are clearly evident (attending the lecture is a positive educational experience).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission (educating the public [students] in various academic pursui…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b91803f76c6f684ef43a069d1294bb0227a35b79f931346c70401e59dba5e2","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-138","para":"55-138","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73bccde555dadee5f5bed9aa5e32e239d1ba04d438f9fbd76b928e99572446bb","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-139","para":"55-139","html":"
Not-for-Profit Entity N (NFP N) is a university whose mission is to educate the public (students) in various academic pursuits. NFP N's political science department holds a special lecture series in which prominent world leaders speak about current events. Admission is priced at $250, which is above the $50 fair value of the lecture and, therefore, $200 of the admission price is a contribution. Therefore, the audience's likelihood to contribute to the NFP is a significant factor in its selection. NFP N advertises the lectures by sending invitations to prior attendees and to prior donors who have contributed significant amounts, and by placing advertisements in local newspapers read by the general public. NFP N presents similar lectures that are priced at the fair value of those lectures.
","snippet":"Not-for-Profit Entity N (NFP N) is a university whose mission is to educate the public (students) in various academic pursuits. NFP N's political science department holds a special lecture series in which prominent world…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6df8e6bb0022df63a50acaddeaacab5cda47c25ade642e97fa8de547e6fd1da3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-140","para":"55-140","html":"
The purpose and content criteria are met. The audience criterion is not met. All costs, including those that might otherwise be considered program or management and general costs if they had been incurred in a different activity, except for the costs of the direct donor benefit (the lecture), should be charged to fundraising. The purchase of the tickets is an exchange transaction and, therefore, is not a contribution. As discussed in paragraph 958-720-45-29, costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a special event, shall not be reported as fundraising. Paragraph 958-720-45-17 provides guidance concerning reporting special events.
","snippet":"The purpose and content criteria are met. The audience criterion is not met. All costs, including those that might otherwise be considered program or management and general costs if they had been incurred in a different …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242dbac8fa08086f21ffc133dc9bf4bf42d5a9a6ee42b501e917d35a6845d7a4","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-141","para":"55-141","html":"
The activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.
","snippet":"The activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40743064044b5bc54bc60d60ae8c993b260f1015a3541c61a969fdbbbf5d888d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-142","para":"55-142","html":"
The purpose criterion is met because:
  1. a
    The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (educating the public [students] in various academic pursuits).
  2. b
    The program is also conducted using the same medium on a scale that is similar to or greater than the scale on which it is conducted with the request for contributions (other lectures in the series are conducted on a scale similar to the scale of the lecture in this Example without including a contribution in the admission price).
","snippet":"The purpose criterion is met because:\n(a) The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission (educating the public [students] in various academic …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbc280388858c701f55470321ea184474f6905d3b34ddc49485825d2f17cd462","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-143","para":"55-143","html":"
The audience criterion is not met. The rebuttable presumption that the audience criterion is not met because the audience is selected based on its likelihood to contribute to the NFP is not overcome in this Example. The fact that the $250 admission price includes a $200 contribution leads to the conclusion that the audience's ability or likelihood to contribute is an overwhelmingly significant factor in its selection, whereas there is no evidence that the extent to which the audience is selected for its need to use or reasonable potential for use of the action called for by the program component (attending the lecture) is overwhelmingly significant.
","snippet":"The audience criterion is not met. The rebuttable presumption that the audience criterion is not met because the audience is selected based on its likelihood to contribute to the NFP is not overcome in this Example. The …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cab2856eb485979cc09a38f68096cb09a7e4c68ca7ebe4c45005777704cae707","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-144","para":"55-144","html":"
The content criterion is met because the activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission (educating the public [students] in various academic pursuits), and the need for and benefits of the action are clearly evident (attending the lecture is a positive educational experience).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (attending the lecture) that will help accomplish the NFP's mission (educating the public [students] in various academic pursui…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e105135365bb20e97e7686b9a93bb4d8018eafb65083dc6f77eb997b920e36c0","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-145","para":"55-145","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5020b6e8172f338d2945c0c333d60b50b221d1947bd87028433f53903467955f","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-146","para":"55-146","html":"
Not-for-Profit Entity O's (NFP O's) mission is to reduce the incidence of illness from ABC disease, which primarily afflicts people over 65 years of age. One of NFP O's objectives in fulfilling that mission is to have all persons over 65 screened for ABC disease.
","snippet":"Not-for-Profit Entity O's (NFP O's) mission is to reduce the incidence of illness from ABC disease, which primarily afflicts people over 65 years of age. One of NFP O's objectives in fulfilling that mission is to have al…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e72322337d5f88ce2857f07720782b5359b46f0ee677bc040a866184fc212d19","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-147","para":"55-147","html":"
NFP O rents space at events attended primarily by people over 65 years of age and conducts free screening for ABC disease. NFP O's employees, who are educated about ABC disease and screening procedures and do not otherwise perform fundraising functions, educate interested parties about the effects of ABC disease and the ease and benefits of screening for it. NFP O also solicits contributions at the events. The effectiveness of the activity is evaluated primarily based on how many screening tests are performed, and only minimally based on contributions raised. The employees are not compensated or evaluated based on contributions raised.
","snippet":"NFP O rents space at events attended primarily by people over 65 years of age and conducts free screening for ABC disease. NFP O's employees, who are educated about ABC disease and screening procedures and do not otherwi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e152c91414b245332c37def96618e96951da06c7ac0bf71eb55e9659faf89c","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-148","para":"55-148","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated.
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:297fef89b341ad93a27044877979a9a09798c8d699796aade2ac3fb34cdf7b06","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-149","para":"55-149","html":"
The activity calls for specific action by the recipient (being screened for ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither of the factors in paragraphs
958-720-45-40 through 45-44
nor those in paragraphs
958-720-45-45 through 45-46
are determinative of whether the purpose criterion is met. Therefore, other evidence, such as the indicators in paragraphs
958-720-55-6 through 55-9
, should be considered.
","snippet":"The activity calls for specific action by the recipient (being screened for ABC disease) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered. Neither of th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c18faa34fd16ef284793895afe20e1b47f0139041940d471a31e4318170100d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-150","para":"55-150","html":"
The purpose criterion is met based on the other evidence, because:
  1. a
    A process exists to evaluate measured program results and accomplishments and in evaluating the effectiveness of the joint activity, the NFP places significantly greater weight on the activity's effectiveness in accomplishing program goals than on the activity's effectiveness in raising contributions (NFP O evaluates the effectiveness of the activity based on the number of screening tests conducted as well as contributions received and places more weight on the number of tests conducted than on the contributions received).
  2. b
    The qualifications and duties of the personnel performing the activity indicate that it is a program activity (the employees are educated about ABC disease and the testing procedures and do not otherwise perform fundraising functions).
  3. c
    The method of compensation for performing the activity does not indicate that it is a fundraising activity (the employees are not compensated or evaluated based on contributions raised).
  4. d
    Performing such programs helps accomplish NFP O's mission (to prevent ABC disease).
","snippet":"The purpose criterion is met based on the other evidence, because:\n(a) A process exists to evaluate measured program results and accomplishments and in evaluating the effectiveness of the joint activity, the NFP places s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:102cea7a0b36feeea143bf4c8c1fffcd70b3a5d831119e54204711cf33d2d080","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-151","para":"55-151","html":"
The audience criterion is met because the audience (people over 65 years of age) is selected based on its need to use or reasonable potential for use of the action called for by the program component.
","snippet":"The audience criterion is met because the audience (people over 65 years of age) is selected based on its need to use or reasonable potential for use of the action called for by the program component.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f2b470c31df1d6d671247167c793a9595bb946a75d74ca923cbfa000182bb87","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-152","para":"55-152","html":"
The content criterion is met because the activity calls for specific action by the recipient (being screened for ABC disease) that will help accomplish the NFP's mission (to reduce the incidence of ABC disease), and it explains the need for and benefits of the action (to prevent ABC disease).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (being screened for ABC disease) that will help accomplish the NFP's mission (to reduce the incidence of ABC disease), and it e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:461ef986036fafb005803c086ceccfacf7a0e25ba50f3cc0f41914f6af84f03b","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-153","para":"55-153","html":"
This Example illustrates the guidance in paragraphs
958-720-45-33 through 45-53
and
958-720-55-6 through 55-9
.
","snippet":"This Example illustrates the guidance in paragraphs 958-720-45-33 through 45-53 and 958-720-55-6 through 55-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1caa55b789dbfe67911ffcc08decf143cf0ac78f660ffb5023574d7cff9573c1","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-154","para":"55-154","html":"
Not-for-Profit Entity P's (NFP P's) mission is to provide cultural and educational television programming to residents in its area. NFP P owns a public television station and holds a membership drive in which it solicits new members. The drive is conducted by station employees and consists of solicitations that are shown during long breaks between the station's regularly scheduled programs. NFP P's internal management memoranda state that these drives are designed to raise contributions. NFP P evaluates the effectiveness of the activity based on the amount of contributions received. NFP P shows the programs on a similar scale, without the request for contributions. The audience is members of the general public who watch the programs shown during the drive. Station member benefits are given to those who contribute and consist of tokens of appreciation with a nominal value.
","snippet":"Not-for-Profit Entity P's (NFP P's) mission is to provide cultural and educational television programming to residents in its area. NFP P owns a public television station and holds a membership drive in which it solicits…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55af1ab3e681a9a2c76c30d128f04d64b13eeaf4eb8a9ddde4ff153325cd532","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-155","para":"55-155","html":"
The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that there would be few, if any, joint costs. Costs associated with the fundraising activities, such as costs of airtime, would be separately identifiable from costs of the program activities, such as licensing costs for a particular television program. Also, note that because no significant benefits or duties are associated with membership, member dues are contributions. Therefore, the substance of the membership-development activities is, in fact, fundraising.)
","snippet":"The purpose, audience, and content criteria are met, and the joint costs should be allocated. (Note that there would be few, if any, joint costs. Costs associated with the fundraising activities, such as costs of airtime…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14f125642d8714a90c5bb659fb10209632965e39ca449f74b3c719e1b2cad235","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-156","para":"55-156","html":"
The activity calls for specific action by the recipient (watching the television program) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.
","snippet":"The activity calls for specific action by the recipient (watching the television program) that will help accomplish the NFP's mission. Therefore, the guidance in paragraph 958-720-45-38 should be considered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:791febfe3ffbe16113f7067dfde1d5966f85829ce371895e8f4905db064bc573","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-157","para":"55-157","html":"
The purpose criterion is met because:
  1. a
    The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission.
  2. b
    The program is also conducted using the same medium on a scale that is similar to or greater than the scale on which it is conducted with the request for contributions (NFP P shows the television programs on a similar scale, without the request for contributions).
","snippet":"The purpose criterion is met because:\n(a) The program component of the activity calls for specific action by the recipient that will help accomplish the NFP's mission.\n(b) The program is also conducted using the same med…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47d3becc12ebb0733f08882540487ebf80da4a1df08794a1d3c775148ddd84dd","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-158","para":"55-158","html":"
The audience criterion is met. The rebuttable presumption that the audience criterion is not met because the audience is selected based on its likelihood to contribute is overcome in this Example because the audience (members of the general public who watch the television programs shown during the drive) is also selected for its reasonable potential for use of the program component (watching the television programs). Although the audience may make contributions, that was an insignificant factor in its selection.
","snippet":"The audience criterion is met. The rebuttable presumption that the audience criterion is not met because the audience is selected based on its likelihood to contribute is overcome in this Example because the audience (me…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:430e3486c5439ba5cb1b2a1b17dfb36f2e63f4aa4d62f588026f045323407ba0","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-159","para":"55-159","html":"
The content criterion is met because the activity calls for specific action by the recipient (watching the television programs) that will help accomplish the NFP's mission (providing cultural and educational television programming to residents in its area), and the need for and benefits of the action are clearly evident (watching the programs is a positive cultural and educational experience).
","snippet":"The content criterion is met because the activity calls for specific action by the recipient (watching the television programs) that will help accomplish the NFP's mission (providing cultural and educational television p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2965f0859c5429cfa68872902b40bfe74639bd89f61631a4122a91d349301f6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-160","para":"55-160","html":"
This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.
","snippet":"This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3e852d346d06e29d091f0d3d194e4f226a7e4edc7aeec98996535adfec1300f","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-161","para":"55-161","html":"
Not-for-Profit Entity Q (NFP Q) conducts a fundraising activity by including a generic message, \"Contributions to NFP Q may be sent to [address]\" on a small area of a message that would otherwise be considered a program or management and general activity based on its purpose, audience, and content. That fundraising activity likely would be considered incidental to the program or management and general activity being conducted.
","snippet":"Not-for-Profit Entity Q (NFP Q) conducts a fundraising activity by including a generic message, \"Contributions to NFP Q may be sent to [address]\" on a small area of a message that would otherwise be considered a program …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39b58bfab52ab1819092b465cac3d78c6eb98084946c87c31e427797f4bca4a9","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-162","para":"55-162","html":"
This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.
","snippet":"This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ec6d3bb9177934b2d266a35c144b7da4044698758c33f518156b1880c20168","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-163","para":"55-163","html":"
Not-for-Profit Entity R conducts a program activity by including a generic program message such as \"Continue to pray for [a particular cause]\" on a small area of a message that would otherwise be considered fundraising based on its purpose, audience, and content. That program activity would likely be considered incidental to the fundraising activity being conducted.
","snippet":"Not-for-Profit Entity R conducts a program activity by including a generic program message such as \"Continue to pray for [a particular cause]\" on a small area of a message that would otherwise be considered fundraising b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c465e828acad2333e78eeb31a673ac33d1080daebc70751126874b653e3a732","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-164","para":"55-164","html":"
This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.
","snippet":"This Example provides an illustration of incidental activities covered in paragraph 958-720-45-55.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e93ae89529d3b36c972ff657e465d919fba885b48663b2d783839621fc13fac6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-165","para":"55-165","html":"
Not-for-Profit Entity S conducts a management and general activity by including a brief management and general message—\"We recently changed our phone number. Our new number is 123-4567\"—on a small area of a message that would otherwise be considered a program or fundraising activity based on its purpose, audience, and content. That management and general activity would likely be considered incidental to the program or fundraising activity being conducted.
","snippet":"Not-for-Profit Entity S conducts a management and general activity by including a brief management and general message—\"We recently changed our phone number. Our new number is 123-4567\"—on a small area of a message that …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a7a617ca1892a6ef822dd6f07879be3c55259be3de66dd0d50a2b900d3c2418","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-166","para":"55-166","html":"
The disclosures discussed in paragraph 958-720-50-2 are illustrated in the following Cases:
  1. a
    Narrative format (Case A)
  2. b
    Tabular format (Case B).
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The following shows the required and encouraged information in narrative format.
","snippet":"The following shows the required and encouraged information in narrative format.\nNote X. Allocation of Joint Costs\nIn 19XX, Not-for-Profit Entity T conducted activities that included requests for contributions, as well a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e001ba0832778f005b6deb0b21446ab07014056137a09e4f18f0bdfd3b4fa29","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-168","para":"55-168","html":"
Note that the bracketed sentence is a disclosure that is encouraged but not required.
","snippet":"Note that the bracketed sentence is a disclosure that is encouraged but not required.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f7b28be278fe700ad8370377ae0839e964aa0faa1210475cf4415077ac718f5","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-169","para":"55-169","html":"
The following reports that information in tabular format, as well as information concerning joint costs incurred for each kind of activity by functional expense classification, which is neither required nor encouraged, but which is not prohibited.
","snippet":"The following reports that information in tabular format, as well as information concerning joint costs incurred for each kind of activity by functional expense classification, which is neither required nor encouraged, b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d0c6f9b2a7e10096e0c945a9042f90a49bda9aa6060394a7553160be767e3ce","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-170","para":"55-170","html":"
Note that shading is used to highlight information that is neither required nor encouraged, but which is not prohibited. However, NFPs may prefer to disclose it. Disclosing the total joint costs for each kind of activity ($50,000, $150,000, and $110,000) is encouraged but not required.
","snippet":"Note that shading is used to highlight information that is neither required nor encouraged, but which is not prohibited. However, NFPs may prefer to disclose it. Disclosing the total joint costs for each kind of activity…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78f2b403a3b4afd2b0948e8ad5527b60024a24a924b99f7382c1cffcc3318fec","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-171","para":"55-171","html":"
The following Cases represent certain activities to illustrate direct conduct and direct supervision of program or support activities and, therefore, should be allocated to the program or support function or functions that receive a benefit in accordance with paragraph 958-720-45-7(k).
","snippet":"The following Cases represent certain activities to illustrate direct conduct and direct supervision of program or support activities and, therefore, should be allocated to the program or support function or functions th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b52eb6a79f56e8850d87e2796cda2fc048280d73e940cdc7e8c4f6cfeca656f7","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-172","para":"55-172","html":"
The broad responsibilities of a chief executive officer generally include administrative and programmatic oversight. At Not-for-Profit Entity A (NFP A), the chief executive officer spends a portion of time directly overseeing the research program. Additionally, a portion of time is spent with current and potential donors on fundraising cultivation activities. A portion of the chief executive officer's compensation and benefits and other expenses would be allocated to the research program and to the fundraising function representing the portion of time spent on those activities because they reflect direct conduct or direct supervision. If the remainder of the chief executive officer's time is spent indirectly supervising the other areas of NFP A, including the administrative areas, those activities would not constitute direct conduct or direct supervision, and the ratable portion of compensation and benefit amounts would remain in management and general activities.
","snippet":"The broad responsibilities of a chief executive officer generally include administrative and programmatic oversight. At Not-for-Profit Entity A (NFP A), the chief executive officer spends a portion of time directly overs…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b76e86bfcb25ef92dd88ad7fc4e6cddd8a40d23bdf3a9b2ffe3346bec42fedb3","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-173","para":"55-173","html":"
The chief financial officer at Not-for-Profit Entity B (NFP B) has primary responsibility for (a) accounting and reporting, (b) short-term budgeting and long-term financial planning, (c) cash management, and (d) direct oversight of NFP B's endowment. A portion of the chief financial officer's compensation and benefits and other expenses would be allocated to management and general activities for the accounting and reporting, the short-term budgeting and long-term financial planning, and cash management functions because they benefit the overall organization. A portion also would be allocated to investment expenses for management of the investment strategy of the endowment and would be netted against investment return. However, any portion of time spent supervising the accounting for investments or other fiduciary oversight would not be allocated to investment expenses because that time is related to an accounting and general management activity that benefits the overall organization and should be allocated to management and general activities.
","snippet":"The chief financial officer at Not-for-Profit Entity B (NFP B) has primary responsibility for (a) accounting and reporting, (b) short-term budgeting and long-term financial planning, (c) cash management, and (d) direct o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33c8f1402584ffef53ea389221148c815b7f4a7fcc23daa0676dff8680ede62a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-174","para":"55-174","html":"
The human resources department at Not-for-Profit Entity C (NFP C) generally is involved in the benefits administration for all personnel of NFP C. The human resources department's related costs would not be allocated to any specific program. Rather, those costs would remain a component of management and general activities because benefits administration is a supporting activity for the entire entity.
","snippet":"The human resources department at Not-for-Profit Entity C (NFP C) generally is involved in the benefits administration for all personnel of NFP C. The human resources department's related costs would not be allocated to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91bb69017b977e75344fff2568ce5c416a0191650069fa6237fe74dc168aa56a","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-175","para":"55-175","html":"
Not-for-Profit Entity D (NFP D) receives federal grants and employs an accountant who is responsible for grant accounting and reporting. In some cases, under the terms of the grant agreement, a fiscal report is required to be filed that details expenses incurred and charged against the grant. The fiscal report is not part of the direct conduct or direct supervision of the grant but rather is an accounting function. Therefore, the grant accountant's compensation and benefits would not be allocated to the programmatic area. However, a scientific report prepared by a principal investigator who is responsible for the research activity would be indicative of direct conduct and/or direct supervision of the grant activity, and the principal investigator's compensation and benefits would be allocated to the grant.
","snippet":"Not-for-Profit Entity D (NFP D) receives federal grants and employs an accountant who is responsible for grant accounting and reporting. In some cases, under the terms of the grant agreement, a fiscal report is required …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faf97231b824624c9c5b9d9f61b1cc2e05f9343d9f24c424e16c1c19e6c45ebb","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},{"citation":"720-958-55-176","para":"55-176","html":"
In accordance with the Cases presented in paragraphs
958-720-55-172 through 55-175
, an NFP would be required to assess which activities constitute direct conduct or direct supervision of a program or support function and, therefore, would require allocation of costs. The information required to be disclosed by paragraph 958-720-50-1(d) would be the cost allocation method used to allocate costs of activities identifiable with one or more program, fundraising, or membership-development activities, an example of which is illustrated as follows.
","snippet":"In accordance with the Cases presented in paragraphs 958-720-55-172 through 55-175, an NFP would be required to assess which activities constitute direct conduct or direct supervision of a program or support function and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27584110e0feb3c8771d3a685d9981949d2960e47811516a7a6527a9c68714ac","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:647b8ae492d25efd4bc910d57c8c34939b67cc07fbbd92d33bf8afa38b82efd6","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbaf34fc9399d64f461d46ca724dd5b4227d0f71baf15cb0305c36e677fe037d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbaf34fc9399d64f461d46ca724dd5b4227d0f71baf15cb0305c36e677fe037d","downloaded_from":"2026-09-10T01:13:22.378Z","last_downloaded_at":"2026-09-10T01:13:22.378Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479075","source_sha256":"0f76ff0f9b9bade788efc42da1e20beb55b079888e7af6cb313decf055719fbd"}}