Gwen: Back when I was writing my graduate thesis (late 1990s), I interviewed a number of nonprofit reps who had been in an organization that had closed down. Sorry to say, I don’t have or know about helpful guidance on costs of closing down. From my recollection of those interviews, this wasn’t a topic that came up much… costs tended to dwindle at the end (as tasks wrapped up) rather than ramp up. That is, my sense is that the stuff at the end tends to be administrative and social, things that don’t bring unusual costs.

What kind of costs are you imagining might crop in?