A Survey of Financial Reporting and Accounting Practices of Private Foundations : Based on 1974 Reporting |
Contents
Items of special interest | 1 |
Other financial statements | 7 |
Restricted assets | 13 |
Copyright | |
3 other sections not shown
Common terms and phrases
46 foundations 50 foundations surveyed accepted accounting principles accounting changes accounting policies section assets balance or equivalent balance sheet carrying basis carrying investments changes in financial changes in fund Danforth December 31 deferred Federal excise dividends Eight foundations ended December 31 equivalent financial statement Excerpt from statement expenses and changes federal excise tax financial position Foundation Excerpt Foundation Included foundations disclosed foundations presented foundations surveyed disclosed fund balance gains and losses gains or losses Illustrative disclosures Included in accounting Included in notes income section Internal Revenue Service investment income Irwin-Sweeney-Miller Kresge Foundation Lilly Endowment Lybrand March 31 Moody Foundation notes to financial Number of foundations Price Waterhouse principal fund prior service costs private foundations qualifying distributions quoted market value realized gains Rockefeller Brothers Rockefeller Foundation Sarah Scaife Foundation sheet or equivalent statement of changes statement of income Tax Reform Act unpaid grants unrealized gains vested benefits W. K. Kellogg Foundation