Value of all financial contributions and in-kind donations of goods and services made by the organization to charities, private foundations, non-profit organizations, or non-governmental organizations during the reporting period.
Value of all financial contributions and in-kind donations of goods and services made by the organization to charities, private foundations, non-profit organizations, or non-governmental organizations during the reporting period.
Organizations should footnote all assumptions used. See usage guidance for further information.
This metric is intended to capture charitable donations given, not received, by the organization.
In-kind donations are in the form of goods and/or services rather than money (e.g., donating food and clothing for natural hazard victims). Pricing discounts (e.g. to non-profits) should not be used as part of this metric; only free services are considered to be in-kind donations. The monetary equivalent of pro bono services provided can be included as in-kind donations; however, "low bono" services are considered to be pricing discounts and should not be included. Organizations are encouraged to footnote their method for calculating the value of in-kind donations.
Donations made to organizations that service political causes, despite their non-profit status, should be excluded.
Organizations are encouraged to report this metric in conjunction with Community Service Hours Contributed (OI8429), which are not considered in-kind donations, and Charitable Practices (OI7421).
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
Immaterial change. Minor revision to definition and usage guidance language for clarity.
March 2014 - IRIS v3.0 Released
Material change. Charitable Donations (FP3774) replaced Community Service Donations (FP3774). Metric name and definition modified to provide clarity based on best practices and standard guidance.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. Community Service Donations (OG4.2) was developed via the Original IRIS Working Group.