25 A good measure of whether an NPO is efficient in its fund-raising efforts is: OA Public support as a percentage of fund-raising expenses OB. Oc D. Total revenues divided by total expenses. Percentage of total expenses spent on the program function as opposed to support function. Current ratio. QUESTION 26 Which of the following is a reason why an NPO might fail to qualify for tax-exempt status? OA It is operated primarily for the benefit of its members. SOB. Its officers are paid excessive wages. oc It has unrelated business income