Nonprofit Accounting Basics

Related Resources

How to Think Differently About Your Money: Capital Explored – Nonprofit Quarterly, April 12, 2017
https://nonprofitquarterly.org/2017/04/12/think-differently-money-capital-explored/

Keeping it In Reserve: Grantmaking for a Rainy Day – Nonprofit Quarterly, March 16, 2017
https://nonprofitquarterly.org/2017/03/16/non-profit-rainy-day-grant-making-keeping-it-in-reserve/

Ten Ways to Kill Your Nonprofit – Nonprofit Quarterly, January 6, 2015
https://nonprofitquarterly.org/2015/01/06/10-ways-to-kill-your-nonprofit/

Retooling Your Financial Reserves – September 22, 2014
http://www.nacubo.org/Documents/Retooling_Your_Reserves.pdf

How Much Profit Does a Nonprofit Need? – Nonprofit Quarterly, Woods Bowman, December 16, 2013
https://nonprofitquarterly.org/2013/12/16/how-much-profit-does-a-nonprofit-need/

"Not for Profit" is Not "For Profit" - Nonprofit Quarterly, October 2, 2013
https://nonprofitquarterly.org/2013/10/02/not-for-profit-is-not-for-profit/

Organizational Slack (or Goldilocks and the Three Budgets) – Nonprofit Quarterly, Woods Bowman, March 21, 2013
https://nonprofitquarterly.org/2007/03/21/organizational-slack-or-goldilocks-and-the-three-budgets/

Running on Empty: The Operating Reserves of U.S. Nonprofit Organizations – Thad Calabrese, December 4, 2012
http://onlinelibrary.wiley.com/doi/10.1002/nml.21064/abstract

There’s No Penalty for Having Reserves – Against the Grain blog on The Chronicle of Philanthropy’s website, published April-May 2011, by Rick Moyers, VP, Eugene and Agnes E. Meyer Foundation
https://www.philanthropy.com/article/Theres-No-Penalty-for-Having/190573

How I Learned to Love Cash Reserves – Nonprofit Assistance Fund, Kate Barr, March 2010
https://nonprofitsassistancefund.org/blog/2010/03/how-i-learned-to-love-cash-reserves

Maintaining sufficient reserves to protect your not-for-profit organization, A Whitepaper by Grant Thornton LLP, 2010
http://news.grantthornton.com/press-release/grant-thornton-llp-white-paper-advises-nonprofits-maintaining-sufficient-reserves

Operating ReservesNonprofitAccountingBasics.org website sponsored by the Greater Washington Society of CPAs Educational Foundation, November 2009
http://www.nonprofitaccountingbasics.org/reporting-operations/about-operating-reserves-nonprofits

Washington-Area Nonprofit Operating Reserves – Amy S. Blackwood & Thomas H. Pollak, July 2009
http://www.urban.org/sites/default/files/publication/30446/411913-washington-area-nonprofit-operating-reserves.pdf

The Nonprofit Starvation Cycle – Stanford Social Innovation Review, Fall 2009
http://www.wallacefoundation.org/knowledge-center/resources-for-financial-management/Pages/The-Nonprofit-Starvation-Cycle.aspx

The Grasshopper or the Ant: A Review of Endowment Giving Policy Options By Russell Willis Taylor, CEO, National Arts Strategies, for the Doris Duke Charitable Foundation, 2006
http://www.ddcf.org/Global/doris_duke_files/download_files/GrasshopperortheAnt.pdf

Hidden in Plain Sight: Understanding Nonprofit Capital Structure by Clara Miller, 2003
http://www.nonprofitfinancefund.org/commentary/hidden-plain-sight-understanding-nonprofit-capital-structure