Nonprofit Accounting Basics

Government Grants: Other Items to Consider

Note: Articles published before January 1, 2017 may be out of date. We are in the process of updating this content.


Many government grants also contain specific requirements the recipient must follow in order to fully comply with the grant. Although these requirements can cover a wide range a common requirement is the matching clause. This clause requires the NFP to contribute/raise a certain level of funds to the project. These funds can come from any source, other than another government grant. Additional guidance on matching requirements can be found in OMB Circular A-110.