Grant expenses

Grants are made by non-profit organisations (NPOs) to other NPOs and service recipients.

Watch this video to find out more. Click on the video to view in full screen.

What is the issue?

When NPOs make grants, when should the expense be recognised, particularly if the grantee has to meet certain criteria to be entitled to it? When does a promise create a liability?

Join the conversation on this issue in the IFR4NPO forum here.

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Deep dive

To get a more in depth understanding of our thinking about grant expenses read the IFR4NPO Consultation Paper Part 2: Issue 4 available here.

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