非营利组织和限制性基金

Donors have the right to set restrictions on the donations they give to a nonprofit. Grant funders want to make sure their funds are spent on agreed-upon programs. 非营利组织s have to ensure these funds are spent in a way that donors support.
Restricted funds ensure that donors alone can direct the usage of their assets. Failure to comply with restrictions can result in legal action. Fund designations are specified in writing or through other agreement. Your nonprofit can avoid confusion by offering a choice of designation.
非营利性限制基金Restricted funds must be accounted for separately in your nonprofit’s financial statements. 当预算, you should separate restricted and unrestricted funds so that you allocate the money you have to spend correctly.
永久性限制资金, the donation acts as principal on which interest can be earned and only the interest is to be spent. Temporarily restricted funds specify a time frame during which the funds must be used for a specific purpose, 然后它们就变成了无限制的基金, which can be spent on whatever your nonprofit sees as its greatest need.
捐赠基金被认为是限制性基金. The principal cannot be spent and only a specified percent of the interest can be used. The interest may be specified only to fund scholarships and professorships, for example.
When donors restrict their contributions to specific purposes and programs, you need to make sure that the restrictions remain obvious because, 太频繁, temporarily restricted funds are out of mind until cash flow needs are tight. Maintaining an up-to-date net asset schedule allows you to have a better idea of what funds are available to budget for your operating needs.
Fund accounting lets nonprofits allocate money into different groups and to keep them organized so that you only spend funds on what they are designated. Generally accepted accounting principles (GAAP) rules for nonprofits are intended to create transparency for donors and grant-makers, as well as helping the government monitor whether your nonprofit should retain its tax-exempt status.
规则和最佳实践
非营利组织的财务经理需要:

  • Label net assets — are they restricted, either by donors or grant conditions, or unrestricted?
  • Show any limitations or restrictions that impact their cash flow.

Donations should be something your accountant and accounting staff monitor closely and 记录 in compliance with GAAP. Record promises of future donations when you receive the pledge, rather than when you receive the actual donation.
Keep top of mind these challenges to your financial picture:

  • 如果你缺乏实时的财务数据, you may end up with periodic or inaccurate management reports making financial statements less useful because they have outdated data.
  • 有准确的管理报告, detailed expense reports for event mission-based budgets let you focus on finding better funding sources. 会计可以ag真人充值你管理报告.
  • 你是否使用纸质文件? Avoid outdated accounting and find the right software. 丹尼尔N. 戈麦斯, 客户会计AG真人平台, can evaluate your current accounting processes and recommend options for real-time financial information.
  • Tracking grants: When applying for grants, there are many steps involved. Track grants applied for or received by hiring a specialist and/or work with software to streamline reporting.
  • Cybersecurity directly impacts financial security:
    • 限制对财务信息的访问.
    • 更新安全特性.
    • 确保你的信息安全.
    • Use professional monitoring of your accounts. An experienced eye is more likely to notice any disparities sooner.
  • Payroll management: Look to an external payroll bookkeeper to remove any issues in tracking sources of income and disbursal of funds. This will ensure you have a reliable system for paying employees.
    • If your nonprofit’s finances come under audit, you need payroll management.
  • Board oversight: Your board may bring financial advice to support your group but adds more steps to reporting processes, 并且可能在报告中产生更多的错误.
    • Board members may ask about budgeting, assets and expenses. An accountant can answer complicated queries.
    • A nondistribution constraint helps define nonprofits. 非营利组织s are required not to distribute net earnings to leaders. For example, your group found an extra $10,000 in its budget. You are not supposed to distribute the funds to executives or board members. Instead, reinvest these funds in the group’s mission.
  • The Financial Accounting Standards Board (FASB) compliance: The regulations for 501(c)(3) groups change annually. Sometimes, they can change more than once a year. Make sure your books are updated to avoid falling out of compliance. You do not want to lose nonprofit status from a small mistake.

非营利组织需要计划, 记录, 和报告财务状况, focusing on being accountable to donors and contributors. 联系 尼基米. Kuretich,注册会计师 to assist your nonprofit with financial reporting requirements.

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