In the wonderful world of charitable gifts-in-kind (GIK) where lives are saved and suffering is lessened, nonprofit executives can fully utilize their creative abilities when measuring the value of the donated goods they receive such as medicine, food, clothing, books, and other materials that flow through a charity’s financial statements. Charities that place high values on GIK donations can falsely appear to be spending a higher percentage of their funds on programs than other groups that receive mostly cash contributions. Donors who rely on these charities’ claimed program percentages when making giving decisions might think they are giving to highly efficient organizations when in fact most of their cash donations are being spent on overhead.