Question: Can we report the costs incurred in preparing a grant application if the grant application is ultimately not submitted to the funder or the grant is not funded?
Recommendation: We recommend reporting the cost of the grant application when:
- The reason for not pursuing the grant was related to the community benefit program. For example, a change in the program's priorities.
- The resources expended may eventually be used by the community benefit program. For example, if the information is used to apply for a grant at a later time.
We recommend not reporting the cost of the grant application when:
- The decision not to pursue the grant was unrelated to the community benefit program, including its goals and objectives. For example, a change in leadership determined not to use outside funds for any programs.
(Updated November 2015)