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Nonprofit Accounting for Contributions and Pledges

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.

Runtime: 89 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

What Is a Contribution?

  • Define
  • Exchange Transaction vs. Contribution
  • Impact on Revenue Recognition
  • Examples

Agency Transactions

  • Define and Provide Examples

Donor Imposed Restrictions vs. Conditions

  • Donor Imposed Restrictions
  • Conditions
  • How to Distinguish Between a Condition or a Restriction
  • Examples

Long-Term Promises to Give

  • Recording
  • Determining Fair Value

Financial Statement Presentation

  • Overview Including Changes Required for Nonprofits
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on September 13, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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In Partnership With

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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Marie C. Caputo, CPA, CGMA, CGFM

Marie C. Caputo, CPA, CGMA, CGFM

CliftonLarsonAllen

  • Principal in CliftonLarsonAllen’s Greenbelt, Maryland office
  • CliftonLarsonAllen is a national accounting firm with more than 100 offices across the country
  • Growth network and operational leader of the firm’s nonprofit practice, which includes more than 8,000 nonprofit clients
  • More than 25 years of experience
  • Conducts regular presentations and writes articles on topics relevant to the nonprofit industry
  • Co-chair of the not-for-profit committee of the Maryland Association of CPAs
  • FASB Resource Group member
  • Member of relevant professional organizations such as the American Institute of CPAs, American Society of Association Executives and InsideNGO
  • Recognized as a SmartCPA by the Washington SmartCEO magazine
  • B.S. degree in accounting, University of Maryland, College Park
  • Can be contacted at 301-931-2050 or [email protected]
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404085
Published 2018
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