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How funds (donated or transferred to the savings and investment accounts) are treated for Accounting & Reporting

This guide explains how funds are handled when a donor donates or a nonprofit sends them to Better Giving to save or invest, and what this means for nonprofit accounting.

Written by Gabriel
Updated over a week ago

1. What happens when someone donates or a nonprofit sends funds to Better Giving?

When you transfer funds to Better Giving, either by a nonprofit or by a donor donating:

  • The funds are legally granted to Better Giving (via the nonprofit).

  • This means Better Giving becomes the legal owner of the funds while they are held.

Although our Terms & Conditions ensure the funds remain aligned with your intended use, you are not considered to have legal control over them during this period.


2. Do you need to report these funds while they are held?

No.

  • While the funds are held by Better Giving, they are:

    • Recorded only on Better Giving’s books

    • Not recorded by your organisation

  • From an accounting perspective, there is nothing for you to report during this time.


3. What happens when you request the funds back?

When you request your funds:

  • Better Giving grants the funds back to your organisation

  • At this point, you should:

    • Record the funds as income (grant or donation)

    • Treat them like any other contribution received


4. How should a nonprofit account for these funds?

A nonprofit should:

  • Not record the funds while they are held by Better Giving

  • Only recognise them once they are granted back

This is because:

  • The organisation does not have legal control over the funds while they are held

  • Therefore, they should not appear on its books during that period


Key Takeaway

  • While held by Better Giving → No reporting required by your organisation

  • When granted back to you → Record as a standard contribution


If you’re unsure how to reflect this in your accounts, we recommend speaking with your accountant or financial advisor.

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