About
Back
About
An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
Meet the IFR4NPO Team: Governance Group, Secretariat, Advisors and Champions
Governance
Find out how IFR4NPO and INPAG are governed.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Demonstrate your support and contribute funds
INPAS
Back
Exposure Draft 3
Exposure Draft 3 was open for public comment until 16 September 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
Exposure Draft 1
The first Exposure Draft of INPAG was open for public comment until 31 March 2023
Consultation Paper
View the Consultation Paper and the responses received
Community
Back
Support us!
Join the organisations and individuals advocating for efficiency, equity and accountability in non-profit financial reporting
Country Champions
The project's Country Champions engage influential stakeholders so that they contribute to the development process, and gain confidence to adopt or align to it.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
Technical Advisory Group (TAG)
The TAG provides advice on the development of the guidance from a technical standard setting perspective.
Practitioner Advisory Group (PAG)
The PAG provides advice on the development of the guidance from a practitioner perspective.
Donor Reference Group
The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
Donors are taking INPAG and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events and Meetings
Back
TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Events and Meetings
Catch up on event and meetings such as Focus and Working groups
News and Blogs
Back
Updates and Announcements
Blogs and Podcasts
INPAG in the news
Global coverage on Non-profit Financial Reporting
Resources
Back
Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
Financial Statements
See example NPO financial statements from around the world.
Tools
Practical tools to support NPO accounting and reporting.
Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.

Fundraising costs

The cost of raising funds can be important to understand the effectiveness of a non-profit organisation’s (NPO’s) fundraising strategy.

Accounting and Reporting Issues
Issue
View this short video to find out more. Click on the video to view in full screen.

What is the issue?

How should fundraising costs be defined and presented and should all NPOs follow the same approach?

View this explanatory video to find out more. Click on the video to view in full screen.

Deep dive

To get a more in depth understanding of our thinking about fundraising costs read the IFR4NPO Consultation Paper Part 2: Issue 9 available here.

The journey so far

Initial ideas were set out in the Consultation Paper issued in January 2021, together with explanatory videos.  Part 2 Issue 9 of the Consultation Paper set out specific alternative approaches which were presented in a webinar in September 2021, before the consultation response period closed in Oct 21. During 2022 and 2023, the Technical and Practitioner Advisory Groups (TAG and PAG) have reflected on the responses and given feedback on the development of draft guidance for inclusion in International Non-Profit Accounting Guidance Exposure Draft 3.

You can access all the resources from this page with the most recent first. Some are available in Spanish (ES) and French (FR) as well as English.

  • 5 Feb 2025: Focus Group – Expenses and fundraising costs
  • 9 July 2024: Webinar – Explaining ED3 proposals on classification of expenses, including fundraising costs
  • 28 May 2024: Proposals in INPAG Exposure Draft 3
  • 8 February 2024: PAG meeting
  • 12 December 2023: TAG meeting
  • 28-29 September 2023: TAG meeting
  • 13 September 2023 – Focus Group Discussion
  • 1 September 2023 – Webinar presenting proposals
  • February 2021 – Video setting out issues and alternatives
  • 28 January 2021 – Consultation Paper Part 2, Issue 9

Webinar resources

Click here to see webinar resources (slides and recordings) on this topic. The videos have sub-titles in French and Spanish.

Shape the future, share your voice

Keep in touch
ResourcesAccounting and Reporting IssuesFinancial Statements
About IFR4NPOIFR4NPO TeamUpdates and AnnouncementsContact Us
Stay ConnectedFollow us on LinkedInIFR4NPO Newsletter
Privacy Policy

Copyright 2025 IFR4NPO

Terms & Conditions Cookie Policy