Gifts in kind valuation for nonprofits

and some of the related issues are addressed in this 2011 piece regarding some well-known charities  http://www.charitywatch.org/articles/valueinwonderland.html

Materials related to the overhead myth

at this site  http://www.overheadmyth.com/?hq_e=el&hq_m=2137165&hq_l=3&hq_v=d8521fbc6e

Giving USA Foundation had a somewhat lower % decline

reported than The Philanthropy Report, but Giving USA includes private foundations and smaller charitieshttp://www.aafrc.org/press_releases/gusa/gusa060910.pdf

Donations drop 11% for nonprofits

at least for the biggest charities, according to this report from the Chronicle of Philanthropy.http://philanthropy.com/article/A-Sharp-Donation-Drop-at-Big/125004/