What are the line items to be considered under overhead cost?
Depends on who is asking, Jyotsna. Usually, people refer to expenses in the following heads-
Direct Expenses (e.g, cost of materials etc. used in the work)
Programme Expenses (e.g., direct programme attributable costs)
Fundraising Expenses
Admin Expenses (also known as overhead).
Some people treat Direct and Prog expenses as the same. Some treat Fundraising as a part of Admin/ Overhead.
Admin/ Overhead typically includes nonprogrammatic staff (accounts, admin, CEO, fundraising- unless tracked separately, etc.), rent, electricity, travel, training & development of nonprogrammatic staff and other such expenses.
Hopefully, more and more donors will realise that such distinctions don’t matter and what really counts is the impact created per rupee spent, irrespective of where it was spent.