Percentage of the organization's revenue that was given as charitable donations during the reporting period.
Percentage of the organization's revenue that was given as charitable donations during the reporting period.
Organizations should footnote all assumptions used. See usage guidance for further information.
This metric is intended to capture charitable donations given, not received, by the organization as a percentage of its revenue. Pricing discounts to nonprofits do not count as charitable donations; only free services are considered in-kind donations.
Organizations can refer to definitions and usage guidance for Charitable Donations (FP3774) and Total Revenue (FP6510) for more guidance.
Since organizational business models differ, some organizations (e.g., those with low profit margins) should also consider reporting this metric as a percentage of Net Income (FP1301) to provide additional context on the amount of charitable donations given.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).