Finance Fundamentals for Nonprofits: Building Capacity and Sustainability -- Contents -- Preface -- Acknowledgments -- CHAPTER 1: Introduction: How Nonprofits Are (and Are Not) Like Businesses -- What Are Nonprofits? -- Why Are There Nonprofits? -- Nonprofits as Businesses -- Advantages and Disadvantages of Being Nonprofit -- This Book's Agenda -- Concluding Thoughts -- CHAPTER 2: Accounting: Measuring Past Performance -- Basis of Accounting and Audits -- Statement of Financial Position -- Statement of Activities -- Other Statements and Notes -- What to Look For -- IRS Form 990 -- Concluding Thoughts -- CHAPTER 3: Investing: Looking to the Future -- Investing -- Endowment -- Values-Centered Investing -- Concluding Thoughts -- Appendix -- CHAPTER 4: Budgeting: Taking Control of the Present -- Budgeting Practices -- Budget Structure -- Reconciling Budgets and Financial Statements -- Reconciling Budgets and IRS Form 990 -- Concluding Thoughts -- CHAPTER 5: Nonprofits in History and Tax Law: Why Nonprofits Do What They Do -- Classification -- Unrelated Business Income Tax -- Intermediate Sanctions -- Lobbying and Political Action -- State Law -- Concluding Thoughts -- CHAPTER 6: Ordinary Service Providers: Serving the Public Today -- Long-Term Objective: Maintaining Services -- Short-Term Objective: Resilience -- Current Objective: Paying Bills -- Application -- Benchmarking -- Concluding Thoughts -- Appendix -- CHAPTER 7: Membership Associations: Serving People with a Common Purpose -- Membership Associations -- Cooperatives -- Capacity and Sustainability -- Two Applications -- Concluding Thoughts -- Appendix: ASAE/ CAL Metrics of Financial Capacity for Membership Associations -- CHAPTER 8: Endowed Service Providers: Serving the Next Generation, Too -- Introduction -- Long-Term Objective: Maintaining Services -- Short-Term Objective: Resilience.

Current Objective: Paying Bills -- Application: Famous University -- Building an Endowment -- Concluding Thoughts -- CHAPTER 9: Grantmaking Organizations: Serving Service Providers -- Foundation Types -- Financing Models -- Capacity and Sustainability -- Illustrations -- Concluding Thoughts -- Appendix: S&P Metrics of Financial Capacity for Grantmakers -- CHAPTER 10: Beyond Sustainability: Managing Revenue to Maximize Growth -- Revenue Sources -- Theories of Revenue Composition -- Application -- Unfair Competition -- Concluding Thoughts -- CHAPTER 11: The Nonprofit Difference: Doing Good Well -- Control Environment -- Being Businesslike -- Concluding Thoughts -- Notes -- Glossary -- References -- About the Web Site -- About the Author -- Index.