Beyond the normal metrics of advertising equivalency, Gross Impressions, etc., how else can PSA values help a non-profit?
A*: There is an important, but widely unknown rule governing how “in-kind contributions” are treated by non-profits, which includes PSA air time value. There is a rule issued by the Financial Accounting Board in 1993 called Financial Accounting Standard number 116 (FAS 116), titled “Accounting for Contributions Received and Contributions Made.” This line item can be found in the non-profits’ 990 tax return. FAS 116 is a quick and easy way for non-profits to legitimately manipulate their financial results. Those results, in turn, are open to the public and used by rating organizations such as GiveWell, Charity Navigator, or the Better Business Bureau, to evaluate non-profits. In this era of complete transparency, there are large and small donors who also look at this ratio to catch scams and identify the most efficient organizations. This rule requires that non-profits recognize the value of all donated services on their financial statements. The donation can be, for example, free rent
