We’re opening the playbook on the SC.CPA Cup. These aren’t just sessions — they’re game plans. Each one is built to sharpen your strategy, strengthen your positioning, and help you move the ball forward in a profession that’s changing fast.
This week, we’re going Inside the Playbook with a sneak peek at “Common Issues in Contribution Accounting, Grants and Discounted Pledges” led by Jackie McLaughlin, CPA, Technical Reviews & Training Manager at Chazin. The session examines the most common and complex issues in nonprofit contribution and grant accounting.
Participants will explore the key principles of recognizing and classifying contributions and grants under U.S. GAAP, with a focus on areas that frequently lead to errors in practice.
Topics include evaluating conditional versus unconditional contributions, the nuances of in-kind contributions, identifying donor-imposed restrictions and the proper timing of revenue recognition. The session will also address common challenges in accounting for multi-year pledges, including measurement considerations, timing of recognition, and frequent pitfalls that can lead to misstatements.
Jackie McLaughlin is the Technical Reviews & Training Manager at Chazin. She is a seasoned accounting professional with more than 35 years of accounting experience, including 18 years specific to nonprofit accounting.
Common Issues in Contribution Accounting, Grants and Discounted Pledges
Thursday, May 21
10:05 a.m.–10:55 a.m.
