The Chronicle of Philanthropy story on fundraising expenses is available from the IRE Resource Center, Story #16587. Call (573) 882-3364 for more information.

On the Web: National Center for Charitable Statistics, http://nccs.urban.org.

Independent Sector, a coalition of foundations, nonprofits and corporations, www.indepsec.org.

The Foundation Center, http://fdncenter.org.

National Council of Nonprofit Associations, www.ncna.org.

Quality 990, a project to improve the quality of IRS form 990 reporting, www.qual990.org