This area provides a very general guide to the financial statements of non-profit organizations, and accounting practices and standards in the U.S. and certain other countries. 

• Introduction
• Who sets accounting standards in the U.S.?
• What are the applicable accounting standards for U.S. not-for-profit organizations?
• What are the primary U.S. financial statements of interest to grantmakers?
• Are there any international financial accounting standards for not-for-profit organizations?
• General and Country Specific Accounting Resources

PLEASE NOTE--While every attempt is made to ensure that this information is up to date and accurate, it is for informational purposes only and should not be used as a substitute for the services of an accounting professional.