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Philanthropy University

Developing an Operating Budget

Philanthropy University via Independent


What does your organization want to accomplish? Whether your goal is to combat deforestation or to provide sustainable livelihoods, your team needs to know which financial resources are available to them. In other words, your team needs an accurate and effective operating budget.

This course introduces the fundamental skills that you will need to prepare an operating budget for a nonprofit organization or social enterprise. You will learn about the different types of budgets, explore operational budget components, compare different processes for generating financial estimates, and design inclusive processes to develop an operational budget with your team.



Module 1: Introduction to Budgeting

Understand the language and basic concepts of budgeting

Module 2: Types of Budgets

Compare the different types of budgets and decide which formats will be most useful for your organization

Module 3: Budgeting Methods

Choose the budgeting method most effective for your programs

Module 4: Budgeting Processes

Design a budgeting process for your organization


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