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Once I started working with nonprofits, I noticed that none of them ever sent line-item budgets out. They would produce one for the board to use and for internal accounting purposes, but they never—and I mean never—mailed it to all their donors. I asked why and got a simple answer, “It is not helpful and it is not necessary. Our donors cannot tell who we are and what we do by a line-item budget. We produce a lot of material detailing what we are doing in accomplishing our mission and what it costs, but not by using a line-item budget. It doesn’t tell anyone how we are changing lives.
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J. Clif Christopher (Not Your Parents' Offering Plate: A New Vision for Financial Stewardship)