Blog
Fund Accounting
Restricted funds, net assets, and the mechanics of a nonprofit ledger.
Capital Gift Restriction Releases
Document capital gift restriction releases with a placed-in-service workflow, donor-term checks, a phased-project example, and close controls.
October 26, 2026 · 9 min read
Donated Securities Accounting: A Close Guide
Get donated securities accounting right from transfer to sale, including fair value, donor restrictions, reconciliations, and tax acknowledgments.
October 26, 2026 · 8 min read
Nonprofit Liquidity Disclosures: A Workflow
Prepare nonprofit liquidity disclosures that separate available resources from restricted balances, with a worked example and review checklist.
October 26, 2026 · 8 min read
Complex Funds Without Enterprise Cost
How Account Cloud Unity helps small-to-mid nonprofits manage complex fund structures without enterprise software pricing.
August 23, 2026 · 6 min read
Endowment Fund Accounting: UPMIFA, Underwater Endowments, and What Your Board Needs to Know
Endowments follow different rules than every other fund your nonprofit holds. Here's how UPMIFA governs spending, what an 'underwater' endowment actually means, and how to account for both correctly.
August 15, 2026 · 9 min read
How to Account for Special Event Revenue: Galas, Auctions, and the GAAP Rules Most Nonprofits Get Wrong
A $150 gala ticket isn't a $150 contribution. Special event accounting has its own GAAP rules for splitting exchange value from contribution value — and getting it wrong distorts your fundraising numbers and your Form 990. Here's how to do it right.
August 7, 2026 · 7 min read
Contributions vs. Exchange Transactions: Getting Revenue Recognition Right Under ASC 958
The same $50,000 check can be a contribution or an exchange transaction depending on what the funder gets back. Getting the classification wrong changes your revenue recognition, your net asset classes, and your audit. Here's how to tell the difference.
August 3, 2026 · 6 min read
Fund Accounting vs. Bookkeeping
Bookkeeping and fund accounting aren't the same thing. Confusing them is how restricted grant money ends up spent by accident. Here's the real difference.
August 2, 2026 · 4 min read
GASB 96 Explained: How Local Governments Should Account for Subscription-Based IT
GASB 96 establishes accounting requirements for subscription-based IT arrangements. Here's what local government finance officers need to know to comply.
July 22, 2026 · 8 min read