????以這些標(biāo)準(zhǔn)來(lái)看，ALS協(xié)會(huì)得分很高。例如，慈善導(dǎo)航最近的報(bào)告稱，ALS協(xié)會(huì)得到了最高的四星評(píng)級(jí)，部分原因是其將2013財(cái)年收入的72%用于項(xiàng)目和服務(wù)；11%作為行政管理成本，資金募集開支占16%。

????“冰桶挑戰(zhàn)”促使捐款金額猛增，卻讓ALS協(xié)會(huì)很難復(fù)制其在當(dāng)前財(cái)年取得的樂觀的監(jiān)管數(shù)據(jù)。慈善導(dǎo)航的年度開支指標(biāo)會(huì)對(duì)慈善機(jī)構(gòu)一年的資金進(jìn)行評(píng)估。慈善導(dǎo)航CEO肯?伯格告訴《財(cái)富》雜志：“事實(shí)上，大多數(shù)慈善機(jī)構(gòu)募集的捐款金額都會(huì)有波動(dòng)，因此我們計(jì)劃采用多年期評(píng)估。但目前依舊用的是年度評(píng)估的方法。”

????這意味著，按照慈善導(dǎo)航目前的要求，為了達(dá)到最近一年實(shí)現(xiàn)的72%的項(xiàng)目開支標(biāo)準(zhǔn)，ALS協(xié)會(huì)需要在截至明年一月的財(cái)年結(jié)束之前，從4,180萬(wàn)美元的“冰桶挑戰(zhàn)”善款中拿出3,000萬(wàn)美元用于研究和教育。

????這是個(gè)令A(yù)LS協(xié)會(huì)措手不及的挑戰(zhàn)。

????協(xié)會(huì)首席分會(huì)關(guān)系與發(fā)展官蘭斯?斯勞特表示：“如果你的預(yù)算增加了一倍，你不可能在一年內(nèi)全部花完。如果一家年收入300萬(wàn)美元的組織某一年得到1,000萬(wàn)美元的善款，這家組織不可能在這一年花完三倍的錢。我們將與慈善監(jiān)督機(jī)構(gòu)合作。他們能夠理解這種特殊情況。”斯勞特表示，如果沒有年底最終期限的限制，ALS協(xié)會(huì)的董事會(huì)可以仔細(xì)規(guī)劃如何利用這筆捐款，為協(xié)會(huì)目前的重要工作提供資金：疾病與可能的治療方法研究，為ALS患者提供周到的護(hù)理，以及倡導(dǎo)有利于ALS患者的公共政策。

????在八月初的時(shí)候，ALS協(xié)會(huì)尚未意識(shí)到“冰桶挑戰(zhàn)”能帶來(lái)多少捐款。當(dāng)時(shí)，它撥給美國(guó)、英國(guó)、法國(guó)、加拿大、瑞士、以色列和澳大利亞的科學(xué)家們21筆資金，總計(jì)350萬(wàn)美元。ALS協(xié)會(huì)首席科學(xué)家露西?布魯英在一份聲明中表示，撥款全部用于“探索ALS的有效療法。”

????斯勞特說(shuō)，在發(fā)表聲明之后ALS協(xié)會(huì)收到的大筆捐款，“讓我們確信，我們?cè)诘诙旰偷谌耆匀挥凶銐蛸Y金來(lái)資助研究。”這種情況也適用于該協(xié)會(huì)計(jì)劃新開的ALS診所。協(xié)會(huì)在“冰桶挑戰(zhàn)”瘋狂傳播之前曾計(jì)劃在今年新開11家ALS診所。目前，ALS協(xié)會(huì)已經(jīng)開設(shè)了34家診所，專為ALS患者提供多學(xué)科治療；斯勞特表示，開設(shè)新診所“是一次信心的飛躍”。他說(shuō)道，最近的大筆捐款“讓我們有機(jī)會(huì)[為診所]提供更多資金。”

????“冰桶挑戰(zhàn)”活動(dòng)中的特定因素讓如何使用善款的問題變得更簡(jiǎn)單：迄今募集的4,180萬(wàn)美元捐款均來(lái)自不受限制的個(gè)人捐贈(zèng)。這意味著，該筆資金沒有任何附加條件，這與傳統(tǒng)的捐款有所不同。傳統(tǒng)捐款有時(shí)會(huì)被指定用于慈善機(jī)構(gòu)的特定使命。

????卡拉布里亞表示：“從非盈利機(jī)構(gòu)的角度來(lái)說(shuō)，所有捐款都是好的，但某些更好。”擁有靈活性對(duì)ALS協(xié)會(huì)來(lái)說(shuō)是好消息，它可以考慮許多選擇。

????ALSA has measured up fairly well in trying to meet those expectations. According to Charity Navigator’s latest report, for instance, ALSA earned the highest four-star rating, in part, for spending 72% of its fiscal year 2013 revenue on programs and services; 11% went to administration costs while fundraising expenses ate up 16%.

????While the ice bucket challenge has prompted an onslaught of donations, it’s chilled any prospect of ALSA duplicating those rosy watchdog figures in its current fiscal year. Charity Navigator’s annual spending metrics measure how charities distribute money they’ve generated that same year. “The reality is that fundraising for most charities is up and down, so we’re moving toward a multi-year review,” Charity Navigator CEO Ken Berger told Fortune. “Right now, though, it’s an annual snapshot.”

????That means—as Charity Navigator’s requirements stand now—in order to replicate its most recent 72% programming expenditure, ALSA would need to spend just over $30 million of its $41.8 million in ice bucket money on research and education by the end of its fiscal year in January.

????That’s a challenge ALSA doesn’t plan on meeting.

????“When you’re doubling a budget, it can’t be spent all in same year,” says Lance Slaughter, chief chapter relations and development officer at ALSA. “If a [hypothetical] $3 million organization gets a $10 million bequest one year, there’s no way the members of its board can thoughtfully spend three times as much [in one year's time],” he says. “We’re going to work with these watchdog groups. They understand that anomalies take place.” Without the constraints of the year-end deadline, Slaughter says, the ALSA board will be able to thoughtfully plan how to use the money to further fund the organization’s current priorities: researching the disease and possible cures, providing compassionate care for ALS patients, and advocating for public policies that benefit people living with the disease.

????In early August, before fully realizing just how much money the ice bucket campaign would generate, ALSA awarded 21 new grants worth $3.5 million to scientists in the United States, the United Kingdom, France, Canada, Switzerland, Israel and Australia. The grants are all focused on “developing effective therapies for ALS,” Lucie Bruijn, ALSA’s chief scientist, said in a statement.

????The influx of donations that ALSA has received since making that announcement “gives us confidence that we’ll have funding for these grants in their second and third years,” Slaughter says. The same holds true for the 11 new ALS clinics the organization had planned to open this year prior to the ice bucket campaign going viral. The organization already operates 34 clinics that provide multidisciplinary therapies to ALS patients; opening the new ones “was a leap of faith,” Slaughter says. The wave of donations recently is “an opportunity to provide greater funding [to the clinics],” he says.

????There’s one element of the ice bucket campaign that will make the challenge of deciding how to spend the money a bit easier: the $41.8 million that ALSA has raised has come from individual donations that are unrestricted. That means that unlike some more traditional donations that are sometimes designated to a specific aspect of a charity’s mission, this money has arrived at ALSA with no strings attached.

????“From a non-profit’s perspective, all donations are great but some are better than others,” Calabrese says. And it’s good that ALSA has that flexibility because it has lots of options to consider.