Where Tzedakah Reports practices differ from those of the organization, that is pointed out in a note at the bottom of the page. Each report shows how much of revenues are spent and how much is saved. Where a single activity has more than one objective, the organization must use its judgement to allocate the expense. For example, if a direct mail campaign is designed to both inform and solicit funds, the organization must decide how to allocate the costs between program and fundraising. Similarly with rent for its premises and salaries of staff who perfom tasks that fall into multiple categories.
Organizations can also have some discretion for allocating costs in gray areas.
These are the costs of providing the services described on the Activities page . These are expenses for the overall direction of the organization such as board meetings, office management, legal and accounting fees, investment activities, staff supervision, etc. Those are not recorded here. Administrative expenses should generally be lower for purely fundraising operations than for charities that conduct programs. The latter have administrative costs for programming as well as fundraising.