Programmatic Investments

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1.0 Credits

Some not-for-profit organizations (NFPs) provide benefits to their constituencies in the form of programmatic investments such as loans, equity interests and guarantees. For the NFP investor, the principal benefits are the achievement and sustainability of the mission-related program. In this CPE course, you will learn about the core considerations for accounting and reporting of various types of programmatic investments. You will have an opportunity to work through some real world scenarios.


  • Identify the proper accounting treatment for programmatic investments
  • Differentiate between the most common types of programmatic investments
  • Recall the use of programmatic investments by NFPs

Major Topics

  • Programmatic loans
  • Equity instruments
  • Guarantees
  • Note disclosures

Designed For

CPAs who are new to NFPs, entry-level staff in public accounting firms, seasoned professionals with limited exposure to NFPs, and NFP board members
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