FASB has issued two exposure drafts on accounting and disclosures for mergers and acquisitions by not-for-profit organizations
Timothy Novotny and Donna Sciarappa, members of The Ohio Society of CPAs, introduced a new program: A Scorecard for Not-For-Profit Organizations
temporarily restricted net assets: the part of the net asset of a not-for-profit organization
resulting from contributions and other inflows of assets whose use by the organization is limited by donor-imposed stipulations that either expire by passage of time or can be fulfilled or otherwise removed by action of the organization.
New accounting standards released last summer by the Financial Accounting Standards Board (FASB) are significantly changing the way not-for-profit organizations
account for charitable contributions.
com/research/8vvtmf/financial_and_acco) has announced the addition of John Wiley and Sons Ltd's new book "Financial and Accounting Guide for Not-for-Profit Organizations
, 8th Edition" to their offering.
Many not-for-profit organizations
are becoming sophisticated Internet users.
In addition, tax-exempt bond financing for a not-for-profit organization
usually requires that an amount of cash equal to approximately one year's total debt service payments.
136, Transfers of Assets to a Not-for-Profit Organization
or Charitable Trust That Raises or Holds Contributions for Others.
For each period for which a statement of activities is presented, a not-for-profit organization
should disclose the following:
One of every four associations or not-for-profit organizations
managed by an AMC has annual revenues surpassing $1 million
New York City Industrial Development Agency (IDA) approved financing assistance for four not-for-profit organizations
and assistance for three industrial companies in Queens, Brooklyn and Manhattan.
a not-for-profit organization
whose mission it is to integrate individuals with disabilities into the community with a sense of dignity and well-being.
The not-for-profit organization
was founded in 1906 and is the world's largest pedigreed cat and cattery (cat breeders) registration dedicated to the protection, care, and education of responsible cat ownership.
Through the program, the Preservation League, a statewide, not-for-profit organization
, and the Council, the state's arts funding agency, seek to support efforts to plan for the preservation, restoration and rehabilitation of historic buildings and landscapes throughout the state.
The Salimpours also founded a not-for-profit organization
called NexCare Collaborative.