Definition
Overhead costs: Overhead costs are the administrative and fundraising expenses necessary for NPOs to operate. They are one of the three common performance metrics (along with output and outcome measures) used to assess nonprofit organizations.
Introduction: Nonprofit Organizations
The study of public administration often focuses on the similarities and differences between the public and private sector and on the interplay between public and private. In recent decades, an increasing amount of attention has been focused on nonprofit organizations. Nonprofit organizations (NPOs) are often referred to as charitable organizations, nongovernmental organizations, public charities, not-for-profits, independent sector, the third sector, 501(c)(3) organizations, tax-exempt organizations, or simply nonprofits.
It is difficult to identify a simple definition of nonprofit organizations. Descriptions in the...
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References
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Evans, M.D. (2016). Nonprofit Organizations and Overhead Costs. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2080-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2080-1
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