NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES in Visual Studio .NET

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352 NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES
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Following is a list of factors that may be helpful to not-for-pro t organizations in deciding whether to combine nancial statements of af liated organizations and to auditors in assessing the appropriateness of the client s combination decision Many of these factors are not absolutely determinative by themselves but must be considered in conjunction with other factors Factors Whose Presence Indicate Lack of Control
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1 A is clearly described as controlled by, for the bene t of, or an af liate of R in some of the following: Articles/charter/by-laws Operating/af liation agreement Fund-raising material/membership brochure Annual report Grant proposals Application for tax-exempt status A is described as independent of R or no formal relationship is indicated
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2 A s board has considerable overlap in membership with R; common of cers 3 A s board members and/or of cers are appointed by R, or are subject to approval of R s board, of cers, or members 4 Major decisions of A s board, of cers, or staff are subject to review, approval, or rati cation by R There is little or no overlap A s board is self-perpetuating with no input from R A s decisions are made autonomously; or even if in theory subject to such control, R has in fact never or rarely exercised control and does not intend to do so
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5 A s budget is subject to review or approval by R 6 Some or all of A s disbursements are subject to approval or countersignature by R 7 A s excess of revenue over expenses or fund balances or portions thereof are subject to being transferred to R at R s request, or are automatically transferred 8 A s activities are largely nanced by grants, loans, or transfers from R, or from other sources determined by R s board 9 A s by-laws indicate that its resources are intended to be used for activities similar to those of R 10 A s fund-raising appeals give donors the impression that gifts will be used to further R s programs Budget not subject to R s approval Checks may be issued without R s approval Although some of A s nancial resources may be transferred to R, this is done only at the discretion of A s board A s activities are nanced from sources determined by A s board A s by-laws limit uses of resources to purposes which do not include R s activities Appeals give the impression that funds will be used by A
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Exhibit 352 Factors related to control that may indicate that an af liated organization (A) should be combined with the reporting organization (R), if other criteria for combination are met
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NOT-FOR-PROFIT ORGANIZATIONS
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11 A shares with R many of the following operating functions: Personnel/payroll Purchasing Professional services Fund-raising Accounting, treasury Of ce space 12 Decisions about A s program or other activities are made by R or are subject to R s review or approval 13 A s activities are almost exclusively for the bene t of R s members A s decisions are made autonomously Few operating functions are shared; or reimbursement of costs is on a strictly arm s-length basis with formal contracts
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14 A is exempt under IRC Section 501(c) (3) and R is exempt under some other subsection of 501(c), and A s main purpose for existence appears to be to solicit tax-deductible contributions to further R s interest Exhibit 352 A s purposes appear to include signi cant activities apart from those of R
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designed to help not-for-pro ts and their accountants decide whether suf cient control exists to require combination In 1994, the AICPA issued a new SOP (94-3) on combining related entities when one is a not-for-pro t organization This SOP requires: