Uniform Management of Institutional Funds Act
Author: United States. Congress. House. Committee on the District of Columbia. Subcommittee on Revenue and Financial Affairs
Publisher:
Published: 1974
Total Pages: 52
ISBN-13:
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NACUBO's Guide to Unitizing Investment Pools
Author: Mary S. Wheeler
Publisher: National Association of College and University Business Officers (Nacubo)
Published: 2011
Total Pages: 51
ISBN-13: 9780915164233
DOWNLOAD EBOOKMany institutions have adopted investment pools to manage resource investments. Not only does a unitized investment accounting system provide a uniform and disciplined approach it also provides a mechanism for which investment funds can be pooled, which in turn maximizes investment efficiencies while providing detailed information about each fund with the pool. With NACUBO's Guide to Unitizing Investment Pools, the author leads readers through the steps to establish a unitized investment pool and reveals what it takes to make this procedure work in the real world. Written for both the new and the experienced campus business officer, the publication presents practical advice on the decisions that must be made and procedures required for implementing a system in which the accounting records for individual funds making up an investment pool are maintained on a unit or market value basis.The author lends a common-sense approach to the subject illustrating the text with numerous useful examples that are included in the book and more that are available to download.
Building an Endowment
Author: Lynda S. Moerschbaecher
Publisher: Taylor Trade Publishing
Published: 2001
Total Pages: 0
ISBN-13: 9780944496688
DOWNLOAD EBOOKYou often begin the monumental task of building an endowment with few resources, little support and even less time. In this book you will learn how to overcome these pressures and also learn the process of setting up and securing an endowment fund. We will examine where money comes from, where it goes and how it grows. We will set forth rules and guidelines for its management. We will unlock and outline the ways in which an endowment fund can become a most effective fundraising investment.After reading this book, you will not only have a solid grasp of what endowment is and how it works, you will be ready to build an endowment right from the start.
Governing Nonprofit Organizations
Author: Marion R. Fremont-Smith
Publisher: Harvard University Press
Published: 2008-12-15
Total Pages: 580
ISBN-13: 9780674037298
DOWNLOAD EBOOKThe nonprofit sector is a vital component of our society and is allowed the greatest freedom to operate. The public understandably assumes that since nonprofit organizations are established to do good, the people who run nonprofits are altruistic, and the laws governing nonprofits have reflected this assumption. But as Marion Fremont-Smith argues, the rules that govern how nonprofits operate are inadequate, and the regulatory mechanisms designed to enforce the rules need improvement. Despite repeated instances of negligent management, self-interest at the expense of the charity, and outright fraud, nonprofits continue to receive minimal government regulation. In this time of increased demand for corporate accountability, the need to strengthen regulation of nonprofits is obvious. Fremont-Smith addresses this need from a historical, legal, and organizational perspective. She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement.
The Rule Against Perpetuities
Author: John Chipman Gray
Publisher:
Published: 1886
Total Pages: 548
ISBN-13:
DOWNLOAD EBOOKHow University Boards Work
Author: Robert A. Scott
Publisher: JHU Press
Published: 2018-01-15
Total Pages: 225
ISBN-13: 1421424940
DOWNLOAD EBOOKAn expert guide designed to help university trustees become effective leaders. Honorable Mention for Eric Hoffer Award (Business Category) by The Hoffer Project We expect college and university trustees to hire the president, advise senior staff, manage investments and financial decisions, and oversee major strategic initiatives. Unfortunately, they sometimes come into this powerful role with little or no understanding of what they are meant to do or how their institutions work. How University Boards Work, by Robert A. Scott, is designed to help trustees understand how to fulfill their responsibilities. Written by a widely respected leader in American higher education and former university president, How University Boards Work is the product of personal experience and considerable research. This concise, straightforward guide includes: • an explanation of the difference between governance and management • tips on how best to prepare for board decisions and discussions • examples of positive and negative board behavior • guidance about board professional development • advice on managing transitions between chief executives How University Boards Work will prove an invaluable resource for those responsible for governing colleges and universities, whether privately financed or state funded. It will also be an illuminating read for board secretaries, campus executives and administrators, faculty leaders, alumni volunteers, and public officials, as well as anybody seeking to understand institutional governance in the light of past and current trends in higher education.
Wiley Not-for-Profit GAAP 2013
Author: Richard F. Larkin
Publisher: John Wiley & Sons
Published: 2012-12-18
Total Pages: 601
ISBN-13: 1118420640
DOWNLOAD EBOOKThe most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2013 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2013 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2013 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
Museum Law
Author: Marilyn E. Phelan
Publisher: Rowman & Littlefield
Published: 2014-04-17
Total Pages: 515
ISBN-13: 0759124353
DOWNLOAD EBOOKFrom one of America’s foremost experts in museum and cultural heritage law, here is a comprehensive guide to both U.S. and international laws and conventions affecting museums, art galleries, natural and historic heritage, and other cultural organizations. This authoritative guide: begins naturally with laws protecting art and artists (include artists’ freedom of expression, invasion of privacy, right of publicity, and trade laws), moves on to protection of artists’ property rights through copyright laws, and then goes into international laws and conventions (with full coverage of the Hugue Convention for the Protection of Cultural Property in the Event of Armed Conflict, the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import and Export and Transfer of Ownership of Cultural Property, and the UNIDROIT Convention on the International Return of Stolen or Illegally Exported Cultural Objects), features full coverage of U.S. laws protecting cultural heritage such as the Antiquities Act, the Historic Sites Act, the National Historic Preservation Act, the National Film Preservation, State Preservation Acts, and the National Stolen Properties Act includes detailed coverage of U.S. laws protecting our natural heritage such as the Lacey Act, the Endangered Species Act, and the Marine Mammal Protection Act features much needed current coverage of laws affecting the operation of museums, ranging from organizational structure and accounting to governance and use of guards and volunteers includes invaluable details of laws related to museum collections, including: purchases loans gifts deaccessioning detailed coverage of laws and regulations governing the tax-exempt status for museums, including how to fill out required forms unprecedented attention to museums’ unrelated business taxable income from such increasingly common activities as gifts shops, snack bars, travel tours, and sponsorships. No museum, cultural heritage site, or historical site can afford to be without this authoritative guide.
Audit and Accounting Guide: Not-for-Profit Entities, 2018
Author: AICPA
Publisher: John Wiley & Sons
Published: 2018-04-27
Total Pages: 883
ISBN-13: 1948306204
DOWNLOAD EBOOKThis AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.
Wiley GAAP 2018
Author: Joanne M. Flood
Publisher: John Wiley & Sons
Published: 2018-02-28
Total Pages: 1482
ISBN-13: 1119396506
DOWNLOAD EBOOKGet the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases Includes more real-world examples and illustrations than competing titles Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.
