Collectibility of the gift is questionable in VS .NET

Printer QR Code in VS .NET Collectibility of the gift is questionable
Collectibility of the gift is questionable
Read Quick Response Code In Visual Studio .NET
Using Barcode Control SDK for Visual Studio .NET Control to generate, create, read, scan barcode image in .NET applications.
Factor not present
Generating QR Code ISO/IEC18004 In .NET Framework
Using Barcode generation for Visual Studio .NET Control to generate, create QR Code 2d barcode image in Visual Studio .NET applications.
It is unlikely (based on donee s past practices) or uncertain whether the donee would enforce the pledge No speci c action has been taken or is contemplated
Decode QR Code JIS X 0510 In Visual Studio .NET
Using Barcode decoder for VS .NET Control to read, scan read, scan image in .NET framework applications.
(D) This factor, if present, would normally be considered determinative announcement would not necessarily have to be made to the general public; announcement in media circulated among the constituency of either the donor or donee would suf ce Examples include newsletters, fund-raising reports, annual reports, a campus newspaper, and so on In the case of announcements by the donee, there should be a reasonable presumption that the donor is aware of the announcement and has not indicated any disagreement with it 2 Oral pledges can be considered bona de under some circumstances Clearly, in the case of oral pledges, much greater weight will have to be given to other factors if the existence of a bona de pledge is to be asserted Also, the auditor will have to carefully consider what audit evidence can be relied on 3 What constitutes a relatively short time has to be determined in each case The longer the time contemplated, the more weight will have to be given to other factors (especially 2b, c, 3a and 4a) in assessing the existence of a pledge In most circumstances, periods longer than three to ve years would likely be judged relatively long 4 Types of speci c action contemplated include: Commencing acquisition, construction, or lease of capital assets or signing binding contracts to do so Making public announcement of the commencement or expansion of operating programs used by the public (eg, the opening of a new clinic, starting a new concert series, a special museum exhibit) Indicating to another funder that the pledge will be used to match part of a challenge grant from that funder Soliciting other pledges or loans for the same purpose by explicitly indicating that x has already pledged Committing proceeds of the pledge in other ways such as awarding scholarships, making pledges to other charities, hiring new staff, and so on (where such uses are consistent with either the donee s stated purposes in soliciting the pledge or the donor s indicated use of the pledge) Forbearing from soliciting other available major gifts (eg, not submitting an application for a foundation grant) because, with the pledge in question, funding for the purpose is considered complete Using pledge as collateral for a loan
Generate Bar Code In .NET Framework
Using Barcode generator for .NET framework Control to generate, create bar code image in .NET framework applications.
1 The
Barcode Recognizer In .NET Framework
Using Barcode decoder for VS .NET Control to read, scan read, scan image in Visual Studio .NET applications.
35 58
Make QR Code In C#
Using Barcode encoder for VS .NET Control to generate, create QR Code image in Visual Studio .NET applications.
NOT-FOR-PROFIT ORGANIZATIONS
Denso QR Bar Code Creator In .NET Framework
Using Barcode creator for ASP.NET Control to generate, create Quick Response Code image in ASP.NET applications.
APPENDIX 355: CHECKLIST FACTORS TO BE CONSIDERED IN DECIDING WHETHER A GIFT OR PLEDGE SUBJECT TO DONOR STIPULATIONS IS CONDITIONAL OR RESTRICTED (AS DISCUSSED IN STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO 116, PARS 7, 22 23, 57 71, 75 81)
Printing QR Code ISO/IEC18004 In Visual Basic .NET
Using Barcode encoder for VS .NET Control to generate, create Denso QR Bar Code image in Visual Studio .NET applications.
Donors place many different kinds of stipulations on pledges and other gifts Some stipulations create legal restrictions that limit the way in which the donee may use the gift Other stipulations create conditions that must be ful lled before a donee is entitled to receive (or keep) a gift In SFAS No 116, FASB de nes a condition as an uncertain future event that must occur before a promise based on that event becomes binding on the promisor In some cases, it is not immediately clear whether a particular stipulation creates a condition or a restriction (Some gifts are both conditional and restricted) Accounting for the two forms of gift is quite different, so it is important that the nature of a stipulation be properly identi ed so that the gift is properly categorized Following is a list of factors to be considered by:
Bar Code Maker In VS .NET
Using Barcode encoder for .NET framework Control to generate, create barcode image in Visual Studio .NET applications.
Recipients (and donors) of gifts, in deciding whether a pledge or other gift that includes
Generating DataMatrix In .NET Framework
Using Barcode drawer for .NET Control to generate, create Data Matrix image in Visual Studio .NET applications.
donor stipulations is conditional or restricted
Print Barcode In VS .NET
Using Barcode generator for .NET Control to generate, create barcode image in VS .NET applications.
Auditors, in assessing the appropriateness of the client s decision
Painting Identcode In Visual Studio .NET
Using Barcode generation for .NET Control to generate, create Identcode image in .NET applications.
In many cases, no one of these factors will be determinative by itself; all applicable factors should be considered together
Data Matrix ECC200 Encoder In Visual Basic .NET
Using Barcode printer for .NET framework Control to generate, create ECC200 image in Visual Studio .NET applications.
Factors Whose Presence in the Grant Document, Donor s Transmittal Letter, or Other Gift Instrument or in the Appeal by the Recipient Would Indicate the Gift May Be Restricted Factors related to the terms of the gift/pledge: 1 The document uses words such as: If Subject to When Revocable 2 Neither the ultimate amount nor the timing of payment of the gift is clearly determinable in advance of payment 3 The pledge is stated to extend for a very long period of time (over, say, 10 years) or is open-ended (Often found with pledges to support a needy child overseas or a missionary in the eld) 4 The donor stipulations in the document refer to outcomes expected as a result of the activity (with the implication that if the outcomes are not achieved, the donor will expect the gift to be refunded, or will cancel future installments of a multiperiod pledge1a ) (Such gifts are likely also restricted)
UPC-A Supplement 2 Encoder In Visual Studio .NET
Using Barcode creator for ASP.NET Control to generate, create UPC A image in ASP.NET applications.
Factors Whose Presence in the Communication from the Donor or the Donee-Prepared Pledge Card Would Indicate the Gift May Be Conditional
Making Data Matrix In Java
Using Barcode generator for Java Control to generate, create Data Matrix image in Java applications.
The document uses words such as: Must For Purpose Irrevocable At least one of the amount and/or timing is clearly speci ed The time is short and/or speci c as to its end
Bar Code Encoder In Visual Studio .NET
Using Barcode creator for ASP.NET Control to generate, create barcode image in ASP.NET applications.
The donor stipulations focus on the activities to be conducted Although hoped-for outcomes may be implicit or explicit, there is not an implication that achievement of particular outcomes is a requirement1b
Encode UPC Code In Java
Using Barcode generator for Java Control to generate, create UCC - 12 image in Java applications.
355 APPENDIX 355 Factors Whose Presence in the Grant Document, Donor s Transmittal Letter, or Other Gift Instrument or in the Appeal by the Recipient Would Indicate the Gift May Be Restricted 5 There is an explicit requirement that amounts not expensed by a speci ed date must be returned to the donor 6 The gift is in the form of a pledge 7 Payment of amounts pledged will be made only on a cost-reimbursement basis (D)
Reading EAN 13 In .NET Framework
Using Barcode reader for Visual Studio .NET Control to read, scan read, scan image in VS .NET applications.
35 59
Drawing Barcode In C#
Using Barcode drawer for .NET framework Control to generate, create barcode image in Visual Studio .NET applications.
Factors Whose Presence in the Communication from the Donor or the Donee-Prepared Pledge Card Would Indicate the Gift May Be Conditional
Barcode Printer In Visual Basic .NET
Using Barcode generator for .NET framework Control to generate, create bar code image in VS .NET applications.
8 The gift has an explicit matching requirement (D), or additional funding beyond that already available will be required to complete the activity
There is no such refund provision, or any refund is required only if money is left after completion of the speci ed activities The gift is a transfer of cash or other non-cash assets Payment of the gift will be made up front, or according to a payment schedule, without the necessity for the donee to have yet incurred speci c expenses Factor not present
Factors relating to the circumstances surrounding the gift: 9 The action or event described in the donor s stipulations is largely outside the control of the management or governing board of the donee2a 10 The activity contemplated by the gift is one which the donee has not yet decided to do, and it is not yet certain whether the activity will actually be conducted 11 There is a lower probability that the donor stipulations will eventually be met 12 As to any tangible or intangible outcomes that are to be produced as a result of the activities, these products will be under the control of the donor (In such cases, the payment may not be a gift at all; rather it may be a payment for goods or services) The action or event is largely within the donee s control2b
The donee is already conducting the activity, or it is fairly certain that the activity will be conducted