An in-depth explanation of donor restrictions, which are limitations placed by donors on how their contributions can be used by the recipient organization. This includes types of restrictions, applicability, examples, historical context, and related terms.
Donor-restricted funds are contributions made to an organization in which the donor specifies how the funds should be used, adding layers of complexity to managing an endowment.
Comprehensive overview of nonprofit accounting, including policies, procedures, and techniques distinct to governmental and nongovernmental units.
An in-depth look at unrestricted net assets, covering their definition, functionality, and significance within nonprofit organizations.
