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Understanding Nonprofit Overhead: Strategies for Transparency and Efficiency in 2025

Blackbaud

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%. Download our white paper, Accounting for the Full Cost of Impactful Programs , to better understand and manage your organization’s overhead costs.