Marks Paneth, an accounting firm that advises nonprofit clients, used online questionnaires and interviews to survey 114 nonprofit leaders, including chief financial officers and board members. Among the other findings:

Thirty-five percent of respondents said email-fundraising campaigns are not an effective replacement for direct-mail appeals. And 82 percent said they are concerned that increased dependence on digital fundraising is hampering their ability to communicate effectively with their supporters.

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