SPECIFIC TYPES OF ORGANIZATIONS in .NET

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353 SPECIFIC TYPES OF ORGANIZATIONS
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that will help accomplish the entity s mission Previously, educational information about the cause was routinely allocated to program costs The criteria that must be met for allocation are as follows:
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The purpose criterion is met if the purpose of the joint activity includes accomplishing
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program or management and general functions To accomplish a program function, there must be a speci c call for action, as noted in the previous paragraph The SOP provides a number of examples and tests for judging whether the purpose criterion is met Asking the audience to make contributions is indeed a call for action, but not one that helps accomplish the organization s mission The audience criterion is designed to ensure that the audience is relevant for the non-fundraising purpose of the activity In particular, there is a rebuttable presumption that the audience criterion is not met if the audience includes prior donors or has been selected based on its ability or likelihood to contribute The content criterion requires that the content meet the program or management and general function and that for program purposes there be a call for speci c action to help accomplish the entity s mission The SOP does not prescribe or prohibit any speci c allocation methods although it does describe some acceptable methods General cost accounting principles should be used in allocating costs, and they should be consistently applied ALL EXPENSES REPORTED AS UNRESTRICTED This is a new requirement in SFAS No 117, and a signi cant change for almost all not-for-pro t organizations (except hospitals) In the past, expenses were reported in the same fund as the revenue that was used to pay for the expenses Thus unrestricted revenue, and expenses paid for out of that revenue were shown together in the unrestricted fund Current restricted revenue, and the expenses paid for out of that revenue, were in the current restricted fund (No expenses could ever be paid out of the permanent endowment fund, due to the nature of the restriction of those amounts) With the adoption of SFAS No 117, all expenses, regardless of the origin of the resources used to nance the expenses, will be shown in the unrestricted class of net assets; no expenses will be in the temporarily restricted class This is shown in Exhibit 356 The method of relating the restricted revenue to the expenses nanced out of that revenue is to reclassify an amount of temporarily restricted net assets equal to the expenses to the unrestricted net assets class ($26,164 in Exhibit 356) COLUMNAR PRESENTATION The statement presentation is in a columnar format and, as can be observed in Exhibit 356, includes all three classes on one statement It is also possible to present the information in a single column In this format, information for the three classes is shown sequentially, including the change in net assets for the class, followed by the total change in net assets for the year An advantage of such a format is the ease of showing comparative prior year information for each class; a disadvantage is the inability to present a total column It should be noted that this statement provides a complete picture of all activity of this organization for the year not just the activity of a single class or fund Further, by including a total column on the statement, the reader is quickly able to see the overall activity and does not have to add together several amounts to get the complete picture This represents a major advance in not-for-pro t accounting UNRESTRICTED ACTIVITY IN A SINGLE COLUMN One of the most signi cant features of this presentation is that all legally unrestricted revenues and all expenses are reported in the single column representing the unrestricted class of net assets The use of a single column in which all unrestricted activity is reported greatly simpli es the presentation and makes it more likely that a nonaccountant will be able to comprehend the total picture of the organization
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