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Some organizations were incorrectly reporting fundraising expenses as program service expenses using the rationale that fundraising was their program service. New Check Box for Reporting Joint Costs The Service added a check box in Part II of Form 990 for an organization to indicate whether it accounts for joint costs in accordance with the AICPA s Statement of Position 98 2 (SOP 98 2), Accounting for Costs of Materials and Activities of Notfor-Profit Organizations and State and Local Gove.

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