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Charitable Donations (FP3774)

Value of all financial contributions and in-kind donations of goods and services made by the organization to charities, private foundations, non-profit organizations, or non-governmental organizations during the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Flow
Metric level
Organization
IRIS metric citation
IRIS, 2016. Charitable Donations (FP3774). v4.0.

Footnote

Organizations should footnote all assumptions used. See usage guidance for further information.

Usage Guidance

  • This metric is intended to capture charitable donations given, not received, by the organization.
  • In-kind donations are in the form of goods and/or services rather than money (e.g., donating food and clothing for natural hazard victims). Pricing discounts (e.g. to non-profits) should not be used as part of this metric; only free services are considered to be in-kind donations. The monetary equivalent of pro bono services provided can be included as in-kind donations; however, "low bono" services are considered to be pricing discounts and should not be included. Organizations are encouraged to footnote their method for calculating the value of in-kind donations.
  • Donations made to organizations that service political causes, despite their non-profit status, should be excluded.
  • Organizations are encouraged to report this metric in conjunction with Community Service Hours Contributed (OI8429), which are not considered in-kind donations, and Charitable Practices (OI7421).