Here is a persons discussion post Q & A. Provide a repsponse adding value and an academic source and how it relates;

Q - What are the three criteria that must be met for certain costs to be reported as joint costs?

A - The three criteria that must be met are purpose, audience, and contents. If all three of these criteria are met, then the joint costs should be allocated between fundraising and program functions. If one or more of the criteria are not met, then all costs of the activity should be reported as fundraising expense.

References: Patton, T.K., Patton, S.R., Waymire, T.R., & Payne, W. (2022). Accounting for Governmental and Nonprofit Organization. Cambridge Business Publishers. Pg. 13-28