Nonprofit Accounting for Contributions and Pledges
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What are your intentions? Earn the trust of your donors and supporters through reporting transparency and accountability.In this day and age, it is essential for nonprofit professionals to have a basic understanding of accounting as it relates to contributions and pledges. The knowledge gained from this timely topic will help you to account for every dollar taken in, and to report accurately and completely on how each is used. By preserving the financial integrity of your organization, you will earn the trust of your supporters. This important topic will provide an introduction to contributions, agency transactions, donor imposed restrictions, conditions, and accounting for long-term promises to give. It will also touch on the basics of financial statement presentation.
AuthorsMarie C. Caputo, CPA, CGMA, CGFM, CliftonLarsonAllen
What Is a Contribution?
• Exchange Transaction vs. Contribution
• Impact on Revenue Recognition
• Define and Provide Examples
Donor Imposed Restrictions vs. Conditions
• Donor Imposed Restrictions
• How to Distinguish Between a Condition or a Restriction
Long-Term Promises to Give
• Determining Fair Value
Financial Statement Presentation
• Overview Including Changes Required for Nonprofits