Form 990 Schedule B: Reporting Contributors and Keeping Donor Data Ready
Form 990 Schedule B explained: the $5,000 general rule, the 2% special rule, what the public copy hides, and how to tie your donor report to Part VIII.
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SYBUNT and LYBUNT Reports: Finding Lapsed Donors in Your Donor Database
SYBUNT and LYBUNT reports explained: fiscal vs calendar year, soft credits, how to run them in five donor databases, and how to segment year-end appeals.
Pledge Reminder Letter: Templates and When to Send Them
Pledge reminder letter templates for upcoming, overdue and final-notice payments, a reminder calendar, IRS receipt rules and how donor CRMs send them.
Nonprofit Statement of Cash Flows: Direct vs Indirect Method, With a Template
Nonprofit cash flow statement template using the indirect method, with long-term restricted gifts, pledges, donated stock and direct vs indirect.
In-Kind Donations: How to Value, Record and Report Gifts in Kind
How to record in-kind donations: journal entries, a worked example, ASU 2020-07 disclosures, contributed services rules and Form 990 reporting.
Restricted Funds Accounting for Nonprofits: Recording Restrictions and Releases
Restricted funds accounting under ASU 2016-14: journal entries for purpose, time and capital releases, and how fund accounting software handles them.
Nonprofit Budget Template: Organizational, Program and Functional Views
Nonprofit budget template with revenue by source, restricted and unrestricted columns, functional expense allocation and a budget-vs-actual software setup.
Nonprofit Chart of Accounts: Structure, Funds and Functional Codes
Nonprofit chart of accounts template with Form 990 line mapping, two net asset classes, fund, function, program and grant dimensions, and software setup.
Functional Expense Allocation: Methods for Shared Costs in Nonprofits
Functional expense allocation for nonprofits: time and square footage bases, journal entries, Appendix IV indirect cost plans and ERP automation.
Statement of Functional Expenses: How to Prepare It From Your Accounting System
How to prepare a statement of functional expenses: a copyable template mapped to Form 990 Part IX, ASU 2016-14 rules, allocation bases and software.