Why Impact Reporting Varies So Much
Impact reporting varies because nobody is required to do it, no standard defines it, and the organizations doing the most measurable work are often reporting on the least meaningful thing. A charity’s federal filing obligation covers finances and governance. It says almost nothing about whether the work accomplished anything. Everything a donor reads about outcomes is voluntary, self-produced, and shaped by what that particular organization happens to be able to count. What the law actually requires Start with the floor, because the floor explains the variation above it. Most tax-exempt organizations file an annual information return in the Form 990 series. That return covers revenue, expenses, assets, compensation of officers and key employees, governance policies, and a narrative description of program accomplishments. The IRS sets out the filing requirements , and the returns are public documents. Nothing in that return requires an organization to demonstrate that its progr...