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Reply To: Donation for the design, construction and outfitting of a new building

Thank you so much for your response. I’m having a hard time understanding this. I see that 958-605-45-2 has been superseded by ASU No. 2014-09…

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Reply To: Donation for the design, construction and outfitting of a new building

Angie, You do not need to wait until the building is in service; as long as the restriction is satisfied (the design or construction etc.),…

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Donation for the design, construction and outfitting of a new building

Hi! How do you handle releases from restriction for a donation designated “to be used exclusively for the design, construction, and outfitting of the building”?…

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Reply To: Seeing retribution against non-profits who have DEI in mission?

Alternatively, could they have meant that it was too risky from a technology/security standpoint? Since it relates to a credit card company, I wonder if…

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Reply To: Gift in Kind

Thank you!

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Reply To: Gift in Kind

They are GIK for the use in events and the Foundation hasn’t historically recorded them.

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Reply To: Gift in Kind

My rule of thumb is if it’s something the nonprofit would otherwise have needed to purchase, it should be recorded. Whether that’s 1000 pounds of…

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Gift in Kind

I’m wondering whether any of you take materiality into consideration when determining whether to record Gifts‑in‑Kind in your general ledger for financial statement presentation purposes.

Article
Leveraging the Power of Boards: Select Readings

The role of the board in any particular nonprofit is variable. Despite years of efforts at codification, there is no single right way. Much depends…

Course
Session 3: Using Financial Information to Make Strategic Decisions

The final session focuses on applying financial insight to real strategic choices. Facilitators: Ruth McCambridge and Steve Zimmerman Date & Time: February 25, 2026, from 2:00 p.m. ET…

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