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Nonprofit Accounting for Contributions and Pledges, by Lorman

Nonprofit Accounting for Contributions and Pledges is brought to you by Lorman

Learn how to stay compliant when accounting for contributions and how to overcome its unique challenges.

Accounting for contributions under GAAP can be challenging and keeping up with changes in accounting standards, while performing your daily responsibilities, can add to that challenge. This topic will help you understand the differences between contributions and exchange transaction; and determining when contributions contain donor-imposed conditions and/or donor-imposed restrictions. We will also go over the accounting and disclosure requirements for noncash contributions and promises to give.

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