Budget
Table of Contents
Preface vii
Chapter 1 Introduction 1
Chapter 2 Nfp Organization Formation 7
Chapter 3 Nfp Organizational Structure 29
Chapter 4 Introduction to Nfp Accounting and Reporting 41
Chapter 5 Nfp Accounting System and Financial Statements 63
Chapter 6 Assets—concepts and Data Flow 87
Chapter 7 Liabilities and Net Assets—Concepts and Data Flow 123
Chapter 8 Accounting for Support and Revenue 139
Chapter 9 Accounting for Personnel Costs, and other Expenses 155
Chapter 10 Investments, Pooling, and Split-interest Agreements 173
Chapter 11 Subsidiaries and Interrelated Entities 183
Chapter 12 Budget Development and Applications 189
Chapter 13 Special Types of Nfp Organizations 199
Chapter 14 Regulatory Reporting (990, 990-T, and 990-PF) 205
Chapter 15 Contribution/grant Applications and Reporting 227
Chapter 16 Audits—preparation and Response 235
Chapter 17 Conclusion 243
Appendix A Tax-exempt Organization Reference Chart 245
Appendix B Sample Nfp Chart of Accounts 253
Appendix C Abbreviations 257
Glossary 259
About the Author 269
Index 271
