Expense - Public Relations/Development.

<p>This subcategory includes expenses for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising. Public institutions are also required to follow the provisions in Statement of Position 98-2, Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising. This SOP requires that if certain criteria, namely purpose, audience and content, are met, the costs of the activity should be allocated between fundraising and the appropriate program or management and general function. If all of the criteria are not met then the entire amount is classified as find raising costs. In addition certain disclosures are required.</p>