Exchange and Agency Transactions

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1.5 Credits

This CPE course provides real-world examples to help you understand how to distinguish contributions from exchange transactions. You will also learn about basic financial statement presentation and disclosures related to these transactions.


  • Differentiate between exchange transactions, contributions and agency transactions.
  • Identify the indicators useful in distinguishing contributions from exchange transactions.
  • Recall key concepts regarding exchange transactions.

Major Topics

  • Grants, awards and sponsorships
  • Service fees
  • Special fundraising events and campaigns
  • Product and merchandise sales
  • Membership dues
  • Donor-advised funds
  • Agency transactions
  • Variance power
  • Financially interrelated entities

Designed For

CPAs, financial professionals and NFP board members involved in financial reporting for NFPs or reviewing NFP financial statements.
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