Not-for-Profit Resources
Welcome to the AICPA's Not-for-Profit Resource Library!
The following resources are created and intended as an individual benefit of AICPA Not-for-Profit Section membership. The material is copyrighted and may not be used without permission this includes any further distribution of the materials (including posting on a website).
These resources are designed as educational and reference material; they do not establish standards or preferred practices, and they are subject to change. Where specific permission is granted for use (not distribution or posting), users are responsible for final content; please review those resources carefully and make any changes necessary for your specific use.

Financial Accounting & Reporting
Resources such as example financial statements and articles on accounting topics such as contributions and functional classification of expenses are available here.

Tools and information on the IRS Form 990 series of returns, unrelated business income taxes, tax reform, and state requirements are available here.

Tools that auditors can use when performing their not-for-profit audit engagements are available here, including examples and templates for auditor-client communications and account workpapers.
Assurance An audit of an NFP's financial statements provides financial statement users with an opinion by the auditor about whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework, which enhances the degree of confidence that intended users can place in the financial statements. There are certain aspects of performing an audit for an NFP that are unique. |
Assurance An audit of an NFP's financial statements provides financial statement users with an opinion by the auditor about whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework, which enhances the degree of confidence that intended users can place in the financial statements. There are certain aspects of performing an audit for an NFP that are unique. |

Articles on not-for-profit board responsibilities and financial oversight, the NFP Audit Committee Toolkit, sample governance policies, and nonprofit management tools addressing internal controls are just a few of the resources available here.
Unable to find the resource you're looking for?
AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Take advantage of your Section-member discounts on other NFP CPE events and publications.