Joint Cost Allocation · BBB Charity Portal

Views:

Does your most recent financial statement include any costs from a combined educational and fund raising activity (also known as joint cost allocation)?

If using the IRS Form 990, Joint Costs can be found on Part IX, line 26, Columns A through D.

If using Audited Financial Statements, Joint Costs can be found in the Notes to Financial Statements section. Generally Joint Cost Allocation will have its own separte note if your organization utilizes it.