Advanced Search
MyIDEAS: Login

Guidelines for the preparation of budgets in not-for-profit organizations


Author Info

  • Malki, Elli


In the absence of clear and acceptable measures for outcomes, the budget is probably the most important managerial tool for nonprofits. Nevertheless many nonprofits operate without a budget at all, or with a limited version of a budget that is used solely for fundraising with no managerial role. The purpose of this paper is to present guidelines for the preparation of budgets that can serve all the aspects of the organization's activity. More specifically the budget should provide the organization's management with tools for decision making, risk management, measuring efficiency and the ability to present a cleat picture of the organization's activities to internal and external stakeholders. The adoption of these guidelines may benefit both nonprofits and their donors. Nonprofits will be able to improve the way they manage their programs while donors will be able to get a clearer picture of the organization and to simplify their procedures for grant applications.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
File Function: original version
Download Restriction: no

Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 24912.

as in new window
Date of creation: 31 Aug 2010
Date of revision:
Handle: RePEc:pra:mprapa:24912

Contact details of provider:
Postal: Schackstr. 4, D-80539 Munich, Germany
Phone: +49-(0)89-2180-2219
Fax: +49-(0)89-2180-3900
Web page:
More information through EDIRC

Related research

Keywords: nonprofits; management; budget; guide;

Find related papers by JEL classification:


No references listed on IDEAS
You can help add them by filling out this form.



This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:24912. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.