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Nonprofit Chart of Accounts Template

A starter chart for assets, liabilities, net assets, revenue, and expenses, with Form 990 line notes and a reporting tag for expenses that still need a functional allocation.

Put it to work

Using this template.

Your chart of accounts is the backbone of every financial report. Nonprofits need accounts that can support the statement of financial position, the statement of activities, and Form 990. Functional expenses need a second tag, such as a class, fund, or department. The Reporting tag column in this file is that reminder. It is not a finished statement of functional expenses.

Start with cash, receivables, investments, payables, and the two net asset classes: without donor restrictions and with donor restrictions. Purpose and perpetual restrictions are internal subclasses. On Form 990 Part X, both map to line 28. Line 27 is without donor restrictions. Line 32 is the total. Organizations that follow ASC 958 skip line 29.

Restricted gifts need a release pair so restricted net assets can decrease when the restriction is met. This file includes those release accounts. They are statement-of-activities accounts, not extra Form 990 contribution lines.

Confirm every Form 990 line note against the current IRS instructions before you file. Customize names and numbers for your auditor. When you move to software like AlignMint, a clean chart makes import and reporting faster.

Keep the chart stable year over year when possible. New programs should reuse existing accounts with dimensions rather than a new account for every initiative.