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  2. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Designated fund – assets which have been assigned to a specific purpose by the organisation's governing board but are still unrestricted as the board can cancel the desired use. [9] Trading funds – Many large non-profit organisations now have shops and other outlets where they raise funds from selling goods and services. The profits from ...

  3. Uniform Prudent Management of Institutional Funds Act

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

    A key provision of UPMIFA states that: "Subject to the intent of a donor expressed in the gift instrument an institution may appropriate for expenditure or accumulate so much of an endowment fund as the institution determines is prudent for the uses, benefits, purposes, and duration for which the endowment fund is established. [7]

  4. Federal grants in the United States - Wikipedia

    en.wikipedia.org/wiki/Federal_grants_in_the...

    Grants may also be issued by private non-profit organizations such as foundations, not-for-profit corporations or charitable trusts which are all collectively referred to as charities. Outside the United States grants, subventions or subsidies are used to in similar fashion by government or private charities to subsidize programs and projects ...

  5. Permanent fund - Wikipedia

    en.wikipedia.org/wiki/Permanent_fund

    It is classified as a restricted true endowment fund for governments and non-profit organizations. Put simply, a permanent fund may be used to generate and disburse money to those entitled to receive payments by qualification or agreement, as in the case of Alaska citizens or residents that satisfy the rules for payment from their permanent ...

  6. 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.

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

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

    In a non-profit corporation, the "agency problem" is even more difficult than in the for-profit sector, because the management of a non-profit is not even theoretically subject to removal by the charitable beneficiaries. The board of directors of most charities is self-perpetuating, with new members chosen by vote of the existing members.

  8. Administration of federal assistance in the United States

    en.wikipedia.org/wiki/Administration_of_federal...

    The agencies then supply the assistance to beneficiaries (known as recipients, see below), such as States, hospitals, non profit organizations, academic institutions, museums, first responders, poverty-stricken families, etc., through hundreds of individual programs. These programs are defined by the federal government as: "any function of a ...

  9. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    An organization must meet certain requirements set forth in the code. Some organizations must also file a request with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501(c)(3) of the tax code. A non-exhaustive list of organizations that may meet the Federal requirements are as follows: