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Glossary

Fundraising Expenses:

This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years*.

*Explanation of 3 year averaging: 42 months is used in order to capture data from a third 990 in the event of a fiscal year change. We use the most recent IRS Form 990 and then include all full year 990s within the 30 months preceding it. This will usually result in three 990s, except in cases of fiscal year changes that are more than six months, if a 990 was not filed, or if an EZ 990 was filed. We do not use partial year 990s in our evaluation.