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