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Charitable giving toolkit

Charitable giving prompts key considerations for both donors and recipient organizations. CPAs can use this toolkit to guide clients in this important area.

NFP Accounting

Not-for-profit grants and contracts FAQs

Not-for-profits can refer to these frequently asked questions and answers as they implement ASU 2018-08 regarding contributions received and made.

Grants and contracts implementation tool for not-for-profits

Download this tool for nonauthoritative guidance and illustrative examples on how not-for-profit entities may wish to document their grants and contracts for FASB ASU 2018-08 implementation.

Gifts-in-kind: Reporting contributions of nonfinancial assets

Valuating nonfinancial contributions is challenging for NFPs, but by taking these considerations into account you can develop a reliable, accurate process.

Example gifts-in-kind NFP financial statement disclosures

Use these illustrative disclosures as a guide to help NFPs prepare financial statement disclosures related to contributed nonfinancial assets (ASU 2020-07).

Example disclosures for resource providers and contributions made

Certain disclosures are required for resource providers – entities that make contributions of cash or other assets. Use these examples as a guide.

NFP Tax and Regulatory Compliance

Effective and efficient compliance with state charitable solicitation registration laws

This article provides an overview of the applicable legal framework and general filing responsibilities regarding a charitable organization's state charitable solicitation registration requirements.

Compliance issues for fundraising organizations

Learn how quid pro quo contributions, non-cash gifts, sponsorships, UBIT rules and Form 990 reporting can all complicate compliance with state and local laws.

Creative fundraising ideas from a tax perspective

Crowdfunding, virtual events, and video game tournaments offer nonprofits exciting new options for fundraising, but consider these tax compliance issues.

Know before you roll: Gaming compliance considerations for NFPs

You don’t want to roll the dice when it comes to meeting compliance requirements. Keep these factors in mind to ensure your next charity event is a safe bet.

NFP Governance

Gift acknowledgment letters: Considerations and templates

Donors who give your NFP $250 or more may rightly request a written acknowledgement of their contribution. Here’s how to provide one, useful templates included.

Not-for-profit gift acceptance policy

Download this sample not-for-profit gift acceptance policy intended for use as a starting point for nonprofits looking to develop their own.

Contributions matter: A primer on best practices for NFPs (part 1)

This 4-part series covers contributions best practices for not-for-profits, including gift acknowledgements, gift acceptance policies, and fundraising compliance.

Considerations in negotiating and drafting gift agreements

What terms, restrictions and relevant details are essential to any gift agreement? Not-for-profits and donors rely on you to include these key elements.

Bitcoin basics for NFPs: Accepting and valuing crypto asset gifts

Cryptocurrency donations are a lot like gifts of public stock — easier to process than you might expect. Here’s how to get started with an exchange account.

Charitable Planning Techniques

Using IRAs to fund charitable causes | podcast

JG Gassman and Rick Peck share two retirement account planning tips and how to approach them with your clients.

The power of the simplified charitable lead annuity trust (CLAT)| PFP learning library podcast archive

Panel discusses the reversionary grantor CLAT benefits and why now is the opportune time to consider this technique.

How to choose between a donor advised fund and a private foundation | PFP learning library podcast archive

Paul Hood explains how to guide your clients to determine the best vehicle for their wholly charitable investments.

How to have philanthropic conversations with your clients | PFP learning library podcast archive

Jonathan Gassman and Richard Peck share the art of creating intentional charitable giving conversations.

Charitable Giving Techniques

Ted Batson, gives an overview of and updates on how the Biden Administration's proposals could influence the future of charitable planning strategies.

Philanthropy techniques for your wealthier clients | PFP learning library podcast

Steve Siegel, J.D., LL.M., covers the ins and outs of three powerful planning vehicles from QCDs to CRTs and CLTs .

75 Best Income Tax Strategies

Use this chart, provided by Bob Keebler to implement proven income tax planning strategies with your clients to minimize their tax bill.

Charitable Planning Resources

Guide to Financial and Estate Planning - Vol 1 - 12th Edition

Use this resource as a reference library of deep technical financial and estate planning content written in simple terms to guide you with advising your clients.

Guide to Financial and Estate Planning - Vol. 3 - 12th Edition

This volume is a vital resource if you want to help business owner clients with topics like employee benefits, choice of business form and succession planning.

Not-for-Profit Section

Tools and resources for those who work with and for NFPs. Access all the NFP Section’s content on AICPA.org.

Personal Financial Planning Section

The premier provider of information, tools, advocacy and guidance for professionals who provide personal financial planning advice. Access all the PFP Section’s content on AICPA.org.

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