Published fundraising cost allocation, fee disclosure, and solicitation statement policy

This criterion assesses whether the organization has developed and publicly disclosed a comprehensive policy serving three objectives: (1) Donor-facing transparency (raf‘ al-jahālah), (2) SORP-consistent accounting and cost allocation, and (3) legally compliant solicitation statements and third-party fundraiser controls. It evaluates the organization's commitment to ethical fundraising by openly communicating how costs are calculated, allocated, and reported. The policy defines ‘fundraising costs’ (direct, third‑party/agency fees, payment processing, platform fees), explains gross vs net recognition, and sets channel‑specific disclosure rules. It clarifies that ‘pricing’ refers to ticket/entry fees and suggested donation amounts, ensuring no hidden surcharges or coercive fee coverage options are applied.