Sort: revenue by availability
Categorize nonprofit revenue examples by donor restriction and exchange characteristics.
Sort each receipt by the accounting treatment it most likely needs. Use the donor terms or payer benefit, not the bank deposit description. Without donor restrictions With donor restrictions Exchange or program revenue $500 online gift with no stated purpose $75,000 pledge restricted to the building campaign $12,000 foundation gift usable only after January 1 $3,200 ticket sales for a paid training workshop $1,500 monthly service fee from a city contract $20,000 board member gift with no donor-imposed limit $9,000 donor check marked for summer meals only $600 merchandise sales at the museum store
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