1. Why Budgets and Budgeting Are Important to Nonprofits.

2. Understanding Basic Types of Nonprofit Budgets: Overview.

3. Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting.

4. Establishing Budget Guidelines, Priorities, and Goals.

5. How Different Sources and Types of Income Can Affect Budgeting.

6. Strategies for Developing Organization-Wide Operating Budgets.

PART TWO: STEP-BY-STEP BUDGETING GUIDELINES.

7. Start with the Budget-Building Checklist.

8. Designing Your Budgeting Policies and Procedures.

9. Creating Your Budgeting Calendar.

10. Orienting Program and Department Managers and Staff to Budgeting.

11. Contents of the Annual Budget Preparation Package.

12. Developing Organization-Wide Operating Budgets.

13. Developing Operating Budgets for Individual Programs, Units, or Activities.

14. Major Components of Operating Budgets.

15. Estimating Income and Expenses.

16. Allocating Administrative, Overhead, and Shared Costs.

17. Revising Draft Operating Budgets.

18. Zero-Based Budgeting.

19. Capital Budgeting.

20. Presenting Your Annual Budget Proposal to the Board.

21. Board Review, Revision, and Approval of the Final Budget.

22. Cash Flow Reporting, Forecasting, and Management.

23. Monitoring and Modifying Approved Budgets.

24. Conclusion.

PART THREE: PRACTICAL BUDGETING RESOURCES.