Understanding Nonprofit Overhead: Strategies for Transparency and Efficiency in 2025
Blackbaud
JUNE 20, 2025
Most nonprofit finance teams have been taught to keep their overhead costs buried deep within their financial statements. Office of Management and Budget (OMB) revised their uniform guidance in 2024, increasing the de minimus (or standard) rate allowed for indirect costs—overhead for federal grants—from 10 to 15%.
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