Revenue from grants & donations

Non-profit organisations (NPOs) often receive resources such as cash contributions or grants, donations of physical items or services, and volunteer time. This is also called non-exchange revenue.

What is the issue?

What principles are needed for recognising, measuring and disclosing income that is provided without direct value to the contributor eg donations, grants, assets and services?  What if the resource can only be used for specific purposes?

View the explanatory videos here. Click on the video to view in full screen.

Deep dive

Proposals relating to grants and donations income were published on 26 September 2023.
This video explains the proposals included in INPAG Section 23, found on page 198 of INPAG Exposure Draft 2.





The journey so far

Initial ideas were set out in the Consultation Paper issued in January 2021, together with explanatory videos.  Part 2 Issue 3 of the Consultation Paper set out specific alternative approaches which were presented in a webinar in Aug 2021, before the consultation response period closed in Oct 21. The project’s feedback on the responses to Part 1 were shared in a webinar in Feb 22. During 2022 amd 2023, the Technical and Practitioner Advisory Groups (TAG and PAG) have reflected on the responses and given feedback on the development of draft guidance for inclusion in INPAG ED2.

You can access all the resources from this page with the most recent first. Some are available in Spanish (ES) and French (FR) as well as English.

Webinar resources

Check out these video extracts from our August 2021 webinar on non-exchange revenue, and view all the resources here.

Financial reporting challenges
Revenue alternatives

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