Under which of the following cases should joint costs be allocated between fund-raising and the appropriate program or management and general function?

  1. An appeal for funds accompanied by a statement of the mission of the not-for-profit entity.
  2. An appeal for funds accompanied by a brochure explaining why funds are needed and how they will be used.
  3. An organization seeks the involvement of the public in the attainment of their missions by telling people what they should do about particular issues in addition to fund-raising appeals.
  4. An appeal for funds and education materials sent to a person based on his/her presumed ability to provide financial support.