Percentage of the organization's revenue that was given as charitable donations 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 as a percentage of its revenue. Pricing discounts to nonprofits do not count as charitable donations; only free services are considered in-kind donations.
Organizations can refer to definitions and usage guidance for Charitable Donations (FP3774) and Total Revenue (FP6510) for more guidance.
Since organizational business models differ, some organizations (e.g., those with low profit margins) should also consider reporting this metric as a percentage of Net Income (FP1301) to provide additional context on the amount of charitable donations given.
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.
May 2021 - IRIS v5.2 Released
Immaterial change. Minor revision to calculation language for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
New metric. Percent Charitable Donations (OI5552) was developed via the IRIS Taxonomy Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).