Not-for-profit entities

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Accounting guide , PwC US

Accounting and reporting for not-for-profit entities is complex. Find help in our new accounting and reporting guide, Not-for-profit entities

This guide was issued in May 2020.

PwC’s new accounting and financial reporting guide, Not-for-profit entities, addresses the accounting for not-for-profit (NFP) entities under US GAAP. It includes specific examples illustrating topics such as NFP consolidations, NFP acquisitions, contribution accounting, split-interest arrangements, investments, and more. 

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Accounting for Not-for-profit entities
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

Contact us

Christina Dutch

Christina Dutch

Partner, National Professional Services Group, PwC US

Martha Garner

Martha Garner

Managing Director, National Professional Services Group, PwC US

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