Rooney, Patrick Michael2015-01-232015-01-231999https://hdl.handle.net/1805/5721This article develops a new methodology for a more compre-hensive and useful analysis of the costs and benefits of fundrais-ing, as well as the total costs and net benefits associated with development efforts in general. This approach does a better job of linking the timing of return of fundraising efforts and mea-suring the actual return on investments in fundraising (as opposed to the reported return) than the widely used guidelines from the Council for Advancement and Support of Education and the National Association of College and University Busi-ness Officers (CASE/NACUBO) (1990). The implications are a better methodology for practitioners that they can use to enhance internal decision making and a better methodology for boards to use in evaluating performance and accountability. Recently, other large, public universities have begun using sev-eral of these concepts in the assessment of their development offices (Rooney, 1998).en-USFundraisingUniversitiesPatrick RooneyArticle