The primary reason that not$-$for$-$profit $($NFP$)$ organizations should report expenses incurred for

program purposes separately from those for supporting services such as management and

general and fund$-$raising is that

Multiple Choice

$$

GASB standards require it$.$

Program managers need information about the cost of activities for which

they are responsible.

Top managers need to know how much they are spending for

nonprogrammatic management and general support.

Donors, potential donors, oversight bodies, and others need to know what

percentage of total expenses are being incurred for carrying out the NFP$\text{'}$s

programs.