Joint activity

Joint activity is any action associated with a fundraising activity that also can be associated with the other functional activities of a nonprofit entity, such as its management, program, or membership development functions. A joint activity may incur a variety of costs that are not specifically identifiable with a single activity, which are referred to as joint costs. Joint costs are to be allocated between the fundraising activity and programs or the management and administration area, as may be appropriate.

Related Courses

Nonprofit Accounting