OK, perhaps not a universal non-profit question.
But for those non-profits with the resources and inclination to lobby, this is a very useful article from SquarMilner, the accounting firm.
The WordPress link function is not working now so you’ll likely have to cut and paste the following link into your browser to get to the article. Sorry.
In what seems a major development, three major firms which evaluate non-profit performance challenge the widely held view that the percentage spent on overhead is a valid measure of a charity’s performance. The link below leads to the full article with further links to the source.
Or copy and paste this link: http://www.linkedin.com/today/post/article/20130617222548-19785964-it-s-official-overhead-is-out?trk=tod-home-art-medium_1