Overhead (support/admin), fundraising and governance costs: separated, reasonable and transparent (SORP-aligned)

Assesses whether the charity defines and applies SORP-aligned cost categories (charitable activities, fundraising, support/admin and governance), allocates shared costs on a consistent basis, and keeps overhead at reasonable levels. Transparent methodology and context build donor trust and ensure efficient resource use. The criterion also assesses whether communications avoid simplistic “low overhead” claims and instead explain how appropriate investment in controls, safeguarding, and systems protects amānah and improves impact.