# Nonprofit Accounting Basics: How Financial Management Differs for Charitable Organizations
## Fund Accounting
- Track resources by purpose: unrestricted, temporarily restricted, permanently restricted
- Report by program vs. admin/fundraising
## Donor Restrictions
- Document and honor donor intent; release restrictions appropriately
- Grant tracking and reporting requirements
## Reporting & Compliance
- Statement of Activities vs. traditional P&L
- Form 990 and state charitable registrations
## Internal Controls
- Segregation of duties in small teams
- Board oversight and conflict of interest policies
## Technology & Processes
- Donor CRMs integrated with accounting
- Document retention and audit readiness
## CTA
We help nonprofits implement fund accounting and transparent reporting so donors and boards can trust the numbers.
