Webinar | Restricted Funds for Not-for-Profits: Key Accounting Considerations

Kreischer Miller’s Not-for-Profit Industry Group hosted an informative webinar designed to help not-for-profit organizations confidently navigate the accounting and reporting complexities of restricted funds.

This session provided a practical overview of how donor-imposed restrictions impact revenue recognition, net asset classification, and financial reporting, equipping organizations with a clearer understanding of compliance and reporting expectations.

Agenda items included:

• An overview of not-for-profit accounting fundamentals
• Understanding net assets with donor restrictions and net assets without donor restrictions
• Accounting for donor restrictions, promises to give, and the release of restricted funds
• Financial reporting and disclosure considerations related to restricted funds