Functional Allocation of Expenses

We invite you to join us on Wednesday, June 25, 2025, for the Not-for-Profit Essentials: Functional Allocation of Expenses webinar. How you allocate expenses is crucial for accurately reflecting your organization's activities and financial health. In this session, you will learn how to correctly classify expenses into appropriate categories and understand the importance of distinguishing between program services and supporting activities. Additionally, we will discuss how to allocate expenses that span multiple functions and the need for transparent disclosure of the methodology used in these allocations.

We will also explore how functional expenses are reported for tax purposes, emphasizing the significance of allocating expenses between program services, management, and fundraising. This allocation is vital, as it influences third-party charity rating systems. Additionally, we will cover tax return disclosures related to grantmaking activities (Schedules F and I) and foreign expenditures (Schedule F), ensuring you understand the requirements and their implications.

PRESENTERS

• Nicole Doran, CPA | Senior Manager
• Amy Hernandez, CPA | Principal
• Celia Davis, CPA | Senior Manager

WHO SHOULD ATTEND

• Board or committee members of a tax-exempt organization
• Individuals who are new to the not-for-profit industry
• Those who are considering forming a new tax-exempt organization
• Those who need a refresher on the basics of a charitable organization

EVENT INFORMATION

• Date: June 25, 2025
• Time: 9:00 a.m. to 11:00 a.m.
• Cost: $25 per person
• CPE: 2 credit hours
• Platform: Zoom Webinar

TIME: 9:00 am - 11:00 am PT

Host or Publisher Clark Nuber PS