Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations (the PS 4200 Series)

December 2016

NOT-FOR-PROFIT ORGANIZATION (NPO)

  • An entity, normally without transferable ownership interests, organized and operated exclusively for social, educational, professional, religious, health, charitable or any other not-for-profit purpose. A NPO’s members, contributors and other resource providers do not, in such capacity, receive any financial return directly from an organization.
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