TPAs released on not-for-profit fundraising activities.
Position | Accounting & auditing news |
AICPA staff recently issued three Technical Practice Aids pertaining to not-for-profit organizations' reporting fundraising activities: 6140.20, NPOs Reporting No Fundraising Expenses; 6140.21, Should an NPO Report Amounts Charged to the NPO by a Professional Fund-raiser Gross. as Fund-raising Expenses, or Net. as a Reduction of Contributions; and 6140.22, In Circumstances in Which the Reporting NPO Undertakes a Transaction in Which Another NPO (Fund-raising NPO) Raises Contributions on Behalf of the Reporting NPO, and the Reporting NPO Compensates the Fundraising NPO for Raising Those Contributions (Compensation Including, but not Limited to, an Administrative Fee), Should the Reporting NPO Report the Fund-raising NPO's Compensation Gross, as Fund-raising Expenses, or Net, as a Reduction of Contributions?
The TPAs note it would be unusual for an NPO to have contributions but have minimal or no fund-raising expense, but provide examples of circumstances in which an NPO typically could have contributions but have minimal or no fund-raising...
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