#grants
Business grants, government funding programs, and application guidance
ASU 2016-14 cut nonprofit net assets to two classes and added a liquidity note naming spendable funds — read the columns and the note before the total.
An encumbrance reserves budget when a purchase order is issued, before any invoice arrives — the entry, liquidation, and year-end treatment explained.
Unconditional pledges are booked at present value when promised — conditional gifts wait until the barrier falls.
Over 2,600 US down payment assistance programs average about $18,000 per buyer — grants, forgivable seconds, and the recapture rules that claw money back.
A contribution is conditional only with both a barrier and a right of return — otherwise your nonprofit books the grant as revenue now, not a liability.
Grant writers can't take contingency fees under GPA ethics or 2 CFR 200.442. Bill hourly, flat or retainer, book deposits as liabilities, and track IRS 1099s.
Record unconditional pledges as revenue when promised, discount multi-year amounts to present value, and reserve for pledges that never arrive.
Reconcile the multisig monthly, count runway in stablecoins only, and book grants payable at approval — three habits that keep a U.S. DAO treasury auditable.
GrantHub is gone, and Fluxx and SmartSimple are grantmaker tools — here's which grant software small nonprofit seekers actually need, by lifecycle stage.
Miss the 509(a) support tests and the IRS reclassifies you as a private foundation: 1.39% investment income tax, 10% self-dealing tax, Form 990-PF yearly.
A Yellow Book (GAGAS) audit adds internal-control and compliance reporting to a financial audit — required for nonprofits spending $1M+ in federal awards.
AASB 1061 creates a simplified Tier 3 general purpose reporting framework for eligible Australian private-sector not-for-profits, mandatory for annual periods beginning on or after 1 July 2029. Here is what changes for leases, grant revenue, financial instruments, and donated assets — and the records, registers, and policies to build before the first Tier 3 year closes.
