ABCs of Not-For-Profit Accounting and Financial/990 Reporting

ABCs of Not-For-Profit Accounting and Financial/990 Reporting

Scot, Laurence

Taylor & Francis Ltd

12/2024

268

Dura

9781032820811

Pré-lançamento - envio 15 a 20 dias após a sua edição

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CHAPTER 1: INTRODUCTION. CHAPTER 2: NOT-FOR-PROFIT (NFP) FORMATION, OBTAINING INCOME TAX EXEMPTION & REGISTRATIONS. CHAPTER 3: NFP OVERSIGHT & MANAGEMENT. CHAPTER 4: NFP INTERNAL CONTROLS & ACCOUNTING SYSTEM. CHAPTER 5: NFP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). CHAPTER 6: ACCOUNTING FOR ASSETS (INCLUDING RECEIVABLES & OPERATING LEASES). CHAPTER 7: ACCOUNTING FOR LIABILITIES & NET ASSETS. CHAPTER 8: ACCOUNTING FOR SUPPORT AND REVENUE (INCLUDING CONTRIBUTIONS & GOVERNMENT GRANTS). CHAPTER 9: FISCAL SPONSORS, FISCAL AGENTS & DONOR-ADVISED FUNDS. CHAPTER 10: ACCOUNTING FOR PERSONNEL & OTHER EXPENSES. CHAPTER 11: NFP FINANCIAL STATEMENTS. CHAPTER 12: INVESTMENTS, POOLING, AND SPLIT-INTEREST AGREEMENTS. CHAPTER 13: SUBSIDIARIES & INTERRELATED ENTITIES. CHAPTER 14: BUDGET DEVELOPMENT AND APPLICATIONS. CHAPTER 15: SPECIAL TYPES OF NFP ORGANIZATIONS. CHAPTER 16: REGULATORY REPORTING (990, 990-T, & 990-PF). CHAPTER 17: CONTRIBUTIONS/GRANT APPLICATIONS & REPORTING. CHAPTER 18: AUDITS - TYPES & PROCEDURES. CHAPTER 19: CONCLUSION. APPENDIX A: TAX-EXEMPT ORGANIZATION REFERENCE CHART. APPENDIX B: SAMPLE NFP CHART OF ACCOUNTS. APPENDIX C: ABBREVIATIONS
nonprofit;not-for-profit financial statements;endowments;grants;donor restrictions;fundraising;IRS;IRS audit;990-T;990-PF;contributions;donations