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Articles on Nonprofit Accounting Software

Endowment Accounting for Nonprofits: UPMIFA, Spending Policy and Journal Entries

Endowment Accounting for Nonprofits: UPMIFA, Spending Policy and Journal Entries

Posted October 17, 2026 by Sherman Hsieh

Endowment accounting for nonprofits: donor-restricted vs board-designated funds, UPMIFA spending rules, underwater funds, journal entries and an example. Read More 

Form 990 Preparation: Pulling the Data From Your Accounting System

Form 990 Preparation: Pulling the Data From Your Accounting System

Posted October 16, 2026 by Sherman Hsieh

Form 990 preparation software, explained: which return parts come from your ledger, how to map accounts, IRS e-file rules, deadlines and tools CPAs use. Read More 

Form 990 Schedule R: Reporting Related Organizations and Transactions

Form 990 Schedule R: Reporting Related Organizations and Transactions

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule R explained: Part IV triggers, related organization control tests, Parts I to VI, Part V codes a to s and the $50,000 threshold. Read More 

Form 990 Schedule J: Reporting Officer and Key Employee Compensation

Form 990 Schedule J: Reporting Officer and Key Employee Compensation

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule J explained: Part VII line 3, 4 and 5 triggers, the $150,000 test, Part II columns, W-2 box mapping and the rebuttable presumption. Read More 

Form 990 Schedule L: Reporting Transactions With Interested Persons

Form 990 Schedule L: Reporting Transactions With Interested Persons

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule L explained: the four parts, Part IV dollar thresholds, who counts as an interested person, and how to flag related vendors in AP. Read More 

Form 990 Schedule O: What to Write in the Supplemental Information Narrative

Form 990 Schedule O: What to Write in the Supplemental Information Narrative

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule O explained: lines that need a narrative, sample wording for 11b, 12c and 19, Part XI and XII entries, and the records to draft from. Read More 

Form 990 Schedule M: Reporting Noncash Contributions by Type

Form 990 Schedule M: Reporting Noncash Contributions by Type

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule M explained: the $25,000 and art triggers, line-by-line gift coding, Form 8283 counts, and tying Schedule M to Part VIII line 1g. Read More 

Form 990 Schedule G: Reporting Fundraising Events, Professional Fundraisers and Gaming

Form 990 Schedule G: Reporting Fundraising Events, Professional Fundraisers and Gaming

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule G explained: the $15,000 triggers for Parts I to III, a worked gala example to Part VIII line 8, and event revenue account setup. Read More 

Form 990 Schedule D: Endowments, Donor Advised Funds and Supplemental Financial Statements

Form 990 Schedule D: Endowments, Donor Advised Funds and Supplemental Financial Statements

Posted October 16, 2026 by Sherman Hsieh

Form 990 Schedule D explained: which Part IV lines trigger each part, the Part V endowment roll-forward, Part VI fixed assets and audit reconciliations. Read More 

Form 990 Schedule B: Reporting Contributors and Keeping Donor Data Ready

Form 990 Schedule B: Reporting Contributors and Keeping Donor Data Ready

Posted October 16, 2026 by Sherman Hsieh

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. Read More