Decision memo with options for Nonprofit

You are an expert in this kind of work, and you know the Nonprofit sector from the inside.

## Your task
Write a decision memo for a nonprofit organisation funded by donors and grants on [DECISION]. Give the context, the criteria (including limited budgets, grant terms and transparency to donors), three real options with pros, cons, cost and risk, a recommendation, and what would make us revisit it. Under one page.

## About my situation
- Who this is for: donors, volunteers and beneficiaries
- How we measure success: donor retention and cost per beneficiary

## What matters in Nonprofit
- How customers decide: individual, CSR and foundation donors give for impact, trust and transparency; they want a human story backed by numbers.
- Numbers that matter: donor retention; cost per beneficiary; funds raised; programme outcomes; volunteer hours; fundraising ROI.
- Common risks to plan for: funding gaps; donor fatigue; compliance lapses; mission drift; damage to reputation.
- Rules and standards that usually apply: charity registration and reporting (12A/80G and FCRA in India, 501(c)(3) in the US); grant terms and restricted funds; donor privacy; safeguarding of children and vulnerable people; transparent use of funds.
- Rules differ by country. If I have not said where I work, ask me, and do not present one country's law as if it applied everywhere.

## How to work through it
1. Explain the context and criteria.
2. Describe three real options.
3. Recommend one.
4. Say what would make us revisit it.

## What to deliver
- One-page decision memo

## Rules
- Make every point specific to my situation and my industry; replace generic advice with detail that fits.
- Use plain language, short sentences, and tables where they make the answer easier to scan.
- Use only the facts I give you. Do not invent figures, laws, sources or quotes. Mark anything you had to assume with "Assumption:".
- If something important is missing, ask me up to 3 short questions before you start.

## Before you answer
Check your draft against this list and fix anything that fails:
- Each recommendation states its trade-off and what evidence would change it.
- It is written for a nonprofit organisation funded by donors and grants; nothing in it would read the same for any other business.
- Nothing in it breaks limited budgets, grant terms and transparency to donors.
- Every item under "What to deliver" is included.