Nonprofit hospitals, foundations and health care fundraisers can now refer to standards for accurately measuring and reporting charitable giving with the publication by the Association for Healthcare Philanthropy (AHP) of its AHP Standards Manual.

Based on expertise from the disciplines of law, finance, accounting and research, the manual defines terms and sets standards across the field of health care fundraising -- from the classification of revenue sources and expenses to measurement of the impact of philanthropic programs and various management and operational approaches.

Senior level fundraisers and chief financial officers of AHP-member organizations serving on AHP's Health Care Philanthropy Standards Council have reviewed the manual to ensure its accuracy and relevancy.

The manual places reporting standards in the context of Generally Accepted Accounting Principles (GAAP) as well as Internal Revenue Service and Canadian Revenue Agency specifications.

Fundraising revenues, for example, are deemed to be either "cash" or "production" in order to provide a thorough accounting of fundraising performance. Cash represents the dollars available for immediate use by the organization, while production provides a more accurate measure of total fundraising, including both projected and secured revenues.

The AHP Standards Manual sets detailed definitions of these terms as well as their classification into specified fundraising programs such as annual giving, major giving and special events. Direct and indirect expenses associated with each type of program are calculated to reveal the programs' return on investment and allow comparisons between and among fundraising approaches. Situational examples and arrays of sample reports illustrate how to classify revenues and expenses.

To learn more, visit www.ahp.org.