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Split-Interest Agreements: GAAP Requirements for Accounting and Financial Reporting

Session Date: 
Jun 21, 2017 - 9:50am10:40am

Session Tracks:

Many not-for-profit organizations rely on split-interest agreements, also known as planned giving, to support their long-term missions. Would you know a split interest agreement if you saw it? Would you know how to account for it? This session will cover accounting for the various types of split interest agreements, including charitable lead trusts, charitable gift annuities, pooled income funds, and gifts of real estate with a retained interest. Through various examples of these types of gifts, we will cover the GAAP requirements for initial recognition (including what assumptions and estimates to use), subsequent re-measurement, and financial statement presentation and disclosure. We will explore best practices for controls surrounding identifying, tracking, and recording such agreements.

  • Understand types of split-interest agreements and the related accounting
  • Understand disclosure requirements for split-interest agreements
  • Learn tips and suggestions for reviewing and recording agreements
  • Gain pointers on what to consider in writing gift-acceptance policies

Field of Study:

Session Type:


Title Speaker Details Session ID
Jennifer Richards CPA, Crowe Horwath LLP, Senior Manager 107, UP14
Melissa Harman CPA, Moss Adams LLP, Partner 107, UP13