g****n
发帖数: 47 | 1 是501c3的Non profit，有两种情况，一种是捐钱，物品和公司内部人员的时间劳力给
别的公司，然后收到对方的in-kind amount的letter;另一种是收到别人的捐助。请问
两种情况下如何记账呢？如何计算non Monetary item呢？谢谢！ | d******1
发帖数: 452 | 2 nonprofit organizations usually have the following revenues:
1. grants: this can be from Federal, state or local, and could be based on
reimbursements or performance. They usually record it based on the monthly
reports submitted to funders, or based on the actual contract/agreement
2. contributions: this can be from foundations, companies or individuals. If
there's a contract/agreement, you record it when it's signed (of course,
you have to check the period covered in the contract), otherwise, record it
when you get money
3. program service revenue: record it when service is provided
4. in-kinds: recorded it when accrued. The amount should be either FMV or
approved hourly rate (used to be donated service, space, food, etc.) | g****n
发帖数: 47 | 3 请问in-kinds的情况如果收到的被赞助方的letter上有2万，但实际付出的人力财力只
有1万，多出的那1万怎么记在journal entry里呢？ |
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