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  2. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    The steps required to become a nonprofit include applying for tax-exempt status. If States do not require the "determination letter" from the IRS to grant non-profit tax exemption to organizations, on a State level, claiming non-profit status without that Federal approval, then they have actually violated Federal United States Nonprofit Laws.

  3. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The FASB is run by the nonprofit Financial Accounting Foundation. FASB accounting standards are accepted as authoritative by many organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). [2] [3]

  4. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability, and is used by nonprofit organizations and by governments.

  5. Uniform Prudent Management of Institutional Funds Act

    en.wikipedia.org/wiki/Uniform_Prudent_Management...

    Rebeka Mazzone, CPA, recommends: "[Today's boards] ... need to consider what spending rules would be reasonable and appropriate in relation to the assets available, the wishes of the donor, the role that each investment or course of action plays within the overall investment portfolio, and the needs of the institution and the fund to make ...

  6. Charity Donation Tax Deductions: What You Can and Can’t Claim

    www.aol.com/charity-donation-tax-deductions-t...

    “It’s worth noting that donations to political action committees and groups designated as 501(c)(4) nonprofit organizations are not tax-deductible,” said Kay Bell, author and tax journalist ...

  7. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive ...

  8. Not-for-profit organization - Wikipedia

    en.wikipedia.org/wiki/Not-for-profit_organization

    A not-for-profit or non-for-profit organization (NFPO) is a legal entity that does not distribute surplus funds to its members and is formed to fulfill specific objectives. [1] An NFPO does not earn profit for its owners, as any revenue generated by its activities must be put back into the organization.

  9. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting principles and reporting practices for certain nonprofit organizations full-text: 1978 December 31 79-1: Accounting for municipal bond funds; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of investment companies full-text: 1979 January 15 79-2: Accounting by cable television ...

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