The Steward's Prophet

Finance for Faith Communities

a project of Congregational Finance LLC -- Rev. Karen McArthur, editor

Entire contents
© 2007-2012
Rev. Karen McArthur
Please inquire for permission to reprint any part of this website.

The Steward's Prophet
PO Box 80035
South Dartmouth, MA 02748

 

Library of Links

A Church Finance Handbook: available from the Massachusetts Conference, UCC

Harvard Divinity School Presentation January 4, 2012

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2009 UPMIFA rules regarding endowments:

Summary of Massachusetts law effective June 30, 2009

The law itself: Chapter 180A

Update of FASB 117 and 124 as noted in FASB Staff Position 117-1

A CPA's interpretation of UPMIFA

Recent IRS changes regarding cash contributions (effective January 1, 2007)

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Resources on payroll tax issues:
Church Treasurer Alert!

 

 

 

 


REFERENCES


 
FASB116: Accounting for Contributions Received and Contributions Made
 

FASB117: Financial Statements of Not-for-Profit Organizations

 

FASB Staff Position 117-1: Endowments subject to UPMIFA
 
FASB124: Accounting for Certain Investments Held by Not-for-Profit Organizations