What amount must be reported as fund raising expense?

Soliciting prospective members 45000

Printing membership benefit brochures 30,000

Soliciting membership dues 25,000

maintaining donor list 10,000

The correct answer is $10,000. solution says that it is the only fund raising expense.

I am not able to understand this. What is it that makes this different from the other expense. Why are the rest categorized as management/admin expense.?

Please help!

I am referring answer from Becker :-

I did get this from Becker. But I am not convinced with the explanation it provides. How is maintaining donor list a fund raising expense. How does it induce contributions?

i think we are talking here about maintaining of donor mailing lists. And, the NFP would be using this list to induce contributions..

let me dig more into it.....

I have one more doubt regarding NFP-

The Becker text says that -interest and dividend income restricted for reinvestment must be classified as Financing Activities in the statement of cash flow.

However, page F9-50, shows an illustration where interest and dividend income restricted for long term investment is treated as Operating activites.

Not sure if I am missing something . Please share your inputs.