Reporting for Not-For-Profit Organizations $\underline{\text{ Requirements: }}$ Explain the Way a Nongovernmental, Not-For-Profit Organization Must Report the Way

Essay

Reporting for Not-for-Profit Organizations
$\underline{\text{ Requirements: }}$ Explain the way a nongovernmental, not-for-profit organization must report the following items in its statement of activities:

A. Receipt of unrestricted contributions
B. Pledges restricted to a specific program
C. Collections, in a subsequent year, of pledges restricted to a specific purpose
D. Pledges restricted to fixed asset construction
E. Earnings on restricted investments