Nonprofit Accounting Basics

Contributions

Donor Imposed Restrictions

What are "donor-imposed" restrictions?

FASB116 focuses on the concept of restricted revenue.

Get Smart About Art Donations

Non-cash Contributions

Split-Interest Agreements

What are "split-interest" ("planned giving") agreements?

Split-interest agreements, also known as planned giving, are contributions that assign the legal rights to certain assets to an NFP

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