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Nonprofit Accounting for Contributions and Pledges

Date: Thursday, September 13, 2018
Time: 1:00 - 2:30 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $199.00

Registration - Live Webinar Plus CD Recording: $268.00


What are your intentions? Earn the trust of your donors and supporters through reporting transparency and accountability.

In this day and age, it is essential for nonprofit professionals to have a basic understanding of accounting as it relates to contributions and pledges. The knowledge gained from this timely topic will help you to account for every dollar taken in, and to report accurately and completely on how each is used.

By preserving the financial integrity of your organization, you will earn the trust of your supporters. This important topic will provide an introduction to contributions, agency transactions, donor imposed restrictions, conditions, and accounting for long-term promises to give. It will also touch on the basics of financial statement presentation.

Learning Objectives:

  • You will be able to describe the impact of donor imposed restrictions vs. conditions on revenue recognition.
  • You will be able to identify an exchange transaction vs. contribution.
  • You will be able to recognize how to value and record long-term promises to give.
  • You will be able to review and record agency transactions.

This Live Webinar Covers These Hot Issues:

What Is a Contribution?
  • Define
  • Exchange Transaction vs. Contribution
  • Impact on Revenue Recognition
  • Examples
Agency Transactions
  • Define and Provide Examples
Donor Imposed Restrictions vs. Conditions
  • Donor Imposed Restrictions
  • Conditions
  • How to Distinguish Between a Condition or a Restriction
  • Examples
Long-Term Promises to Give
  • Recording
  • Determining Fair Value
Financial Statement Presentation
  • Overview Including Changes Required for Nonprofit

Credit Information (Sponsored by Lorman Education Services):

  • CPE

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.

Instructor Profile

Marie C. Caputo, CPA, CGMA, CGFM, CliftonLarsonAllen

  • Principal in CliftonLarsonAllen’s Greenbelt, Maryland office
  • CliftonLarsonAllen is a national accounting firm with more than 100 offices across the country
  • Growth network and operational leader of the firm’s nonprofit practice, which includes more than 8,000 nonprofit clients
  • More than 25 years of experience
  • Conducts regular presentations and writes articles on topics relevant to the nonprofit industry
  • Co-chair of the not-for-profit committee of the Maryland Association of CPAs
  • FASB Resource Group member
  • Member of relevant professional organizations such as the American Institute of CPAs, American Society of Association Executives and InsideNGO
  • Recognized as a SmartCPA by the Washington SmartCEO magazine
  • B.S. degree in accounting, University of Maryland, College Park
  • Can be contacted at 301-931-2050 or

(Not available outside the US)