Unique accounting standards require that nonprofi ts report contributed income in one of three categories: unrestricted, temporarily restricted, or permanently restricted. This resource aims to define unrestricted, temporarily restricted, and permanently restricted income and give nonprofit leaders the tools to record, report, and effectively manage contributed income and net assets.
We extend our heartfelt support to the communities impacted by Hurricane Helene in western North Carolina. We'll continue to share resources for nonprofits and how to help.