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Not-for-Profit Industry Conference 2016


37 - Split-Interest Agreements and Accounting for Endowments


Jun 28, 2016 4:15pm ‐ Jun 28, 2016 5:30pm

Standard: $49.00

Description

Do you have a split interest agreement, such as a CRT, CLT or unitrust? Is it possibly a part of your endowment too? These split interest agreements are created when a donor contributes assets directly to a not-for-profit organization or places them in a trust for the benefit of the nonprofit organization, but for which the organization is not the sole beneficiary. Endowments and split-interest agreements are two complex areas of NFP accounting that frequently overlap, so join us for this session as we discuss:

  • Split interest agreements – definitions and the different types of agreements
  • How to account for split-interest agreements
  • Tips and suggestions for reviewing and recording agreements
  • Complexities of endowment accounting and disclosure relative to split interest agreements
  • Disclosure requirements within financial statements and the Form 990
  • Understand types of split-interest agreements and related accounting
  • Understand disclosure requirements for endowments and split-interest agreements

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