About the Session:
- Date: Tuesday, November 3, 2026
- Time: 12:00pm – 1:00pm ET
- Location: Virtual (link provided upon registration)
- CPE Credits: 1
Executive Summary
When does a gift or grant become revenue—and what changes when it comes through a donor-advised fund?
Join Han Group for a practical webinar on nonprofit contribution revenue, with an emphasis on donor-advised funds (DAFs). We will review key distinctions among unconditional promises to give, nonbinding intentions to give, conditional grants, and donor restrictions, then apply those concepts to common DAF scenarios.
Participants will explore recognition timing, pledge and receivable issues, grant documentation, acknowledgments, and coordination between finance, development, and grants management. Accounting concepts will be explained in accessible language, with practical takeaways for nonprofit leaders and staff.
Upon completion of this program, participants will be able to:
- Identify when gifts, grants, and promises to give should be recognized as contribution revenue.
- Differentiate donor-imposed conditions, donor restrictions, and nonbinding intentions to give.
- Identify the roles of the donor/recommender, sponsoring organization, and recipient nonprofit in a DAF transaction.
- Apply contribution recognition principles to common DAF scenarios involving grant recommendations, sponsor commitments, existing pledges, and restrictions.
- Identify documentation and reconciliation practices that support accurate financial reporting and consistent records across finance and development.
Who Should Attend:
Nonprofit CFOs, controllers, finance directors, accounting staff, development directors, fundraising professionals, and grant managers involved in receiving, documenting, managing, or reporting charitable support. Executive directors, CEOs, and other nonprofit leaders seeking a practical understanding of gifts, grants, and commitments will also benefit.
Organizations are encouraged to have representatives from finance, development, and grants management attend.