---
title: "Nonprofit Chart of Accounts | Ledgerbrook"
source: https://ledgerbrook.com/tools/chart-of-accounts/nonprofits/
description: "QuickBooks Online chart of accounts for nonprofits. Net assets, restricted grants, Form 990 lines, and a free QBO CSV."
---

Industry Accounting BlueprintFASB ASC 958 net asset classes and the Form 990 Part IX expense lines

# Nonprofit Organizations Chart of Accounts

A nonprofit chart of accounts needs 2 net asset accounts (without and with donor restrictions) in place of owner equity, separate income accounts for contributions, grants, in-kind gifts, and releases from restriction, and expense accounts that map to the lines of Form 990 Part IX. Programs, management and general, and fundraising are tracked as classes, not accounts.

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QuickBooks Online Ready CSV

Includes all 38 numbered accounts, types, and official QBO detail types.

[Download QBO CSV](/downloads/chart-of-accounts/nonprofits-chart-of-accounts-quickbooks.csv)

Industry Gotchas

## Key Accounts Most Bookkeepers Set Up Incorrectly

Account #3100Equity

### Net Assets With Donor Restrictions

Why It Matters:

Holds the unspent balance of gifts a donor limited to a purpose or a time period. QuickBooks closes all net income to one equity account, so this balance is moved here with a year-end journal entry.

⚠️ Common Mistake:

Leaving every gift in Net Assets Without Donor Restrictions, which overstates what the board can spend freely.

Account #4900Income

### Net Assets Released From Restrictions

Why It Matters:

Records restricted money as it is spent. The release debits Contributions With Donor Restrictions and credits this account, so total income does not change and the Statement of Activity shows what the restriction freed up.

⚠️ Common Mistake:

Recording the restricted gift as income a second time when the money is spent.

Account #2200Other Current Liabilities

### Refundable Advances (Conditional Grants)

Why It Matters:

Cash received on a conditional grant (one with a barrier and a right of return) is a liability until the condition is met under ASU 2018-08.

⚠️ Common Mistake:

Booking a conditional grant payment as revenue the day it arrives.

Account #4050Income

### In-Kind Contributions

Why It Matters:

ASU 2020-07 requires donated goods, space, and specialized services to be shown on their own line, apart from cash gifts, with the matching expense booked at fair value.

⚠️ Common Mistake:

Ignoring donated rent or professional services, which understates both revenue and program expense.

Account Hierarchy

## Complete Nonprofit Account Tree

All (38)Assets (1000s)Liabilities (2000s)Equity (3000s)Revenue (4000s)COGS (5000s)Expenses (6000s)

| Code | Account Name | QuickBooks Account Type | QuickBooks Detail Type | Action |
| --- | --- | --- | --- | --- |
| 1010 | Operating Checking | Bank | Checking | Copy |
| 1020 | Restricted Funds Savings | Bank | Savings | Copy |
| 1100 | Pledges Receivable | Accounts Receivable (A/R) | Accounts Receivable (A/R) | Copy |
| 1150 | Grants Receivable | Other Current Assets | Other Current Assets | Copy |
| 1300 | Prepaid Expenses | Other Current Assets | Prepaid Expenses | Copy |
| 1500 | Furniture & Equipment | Fixed Assets | Furniture & Fixtures | Copy |
| 1510 | Accumulated Depreciation | Fixed Assets | Accumulated Depreciation | Copy |
| 2000 | Accounts Payable | Accounts Payable (A/P) | Accounts Payable (A/P) | Copy |
| 2100 | Accrued Payroll | Other Current Liabilities | Other Current Liabilities | Copy |
| 2200 | Refundable Advances (Conditional Grants) | Other Current Liabilities | Other Current Liabilities | Copy |
| 3000 | Net Assets Without Donor Restrictions | Equity | Retained Earnings | Copy |
| 3100 | Net Assets With Donor Restrictions | Equity | Owner's Equity | Copy |
| 4010 | Individual Contributions | Income | Non-Profit Income | Copy |
| 4020 | Foundation & Corporate Grants | Income | Non-Profit Income | Copy |
| 4030 | Government Grants | Income | Non-Profit Income | Copy |
| 4040 | Contributions With Donor Restrictions | Income | Non-Profit Income | Copy |
| 4050 | In-Kind Contributions | Income | Non-Profit Income | Copy |
| 4060 | Special Event Revenue | Income | Other Primary Income | Copy |
| 4070 | Program Service Fees | Income | Service/Fee Income | Copy |
| 4080 | Membership Dues | Income | Service/Fee Income | Copy |
| 4900 | Net Assets Released From Restrictions | Income | Non-Profit Income | Copy |
| 6010 | Grants & Assistance to Individuals | Expenses | Charitable Contributions | Copy |
| 6100 | Salaries & Wages | Expenses | Payroll Expenses | Copy |
| 6110 | Employee Benefits | Expenses | Payroll Expenses | Copy |
| 6120 | Payroll Taxes | Expenses | Payroll Expenses | Copy |
| 6200 | Accounting & Audit Fees | Expenses | Legal & Professional Fees | Copy |
| 6210 | Legal Fees | Expenses | Legal & Professional Fees | Copy |
| 6220 | Professional Fundraising Fees | Expenses | Legal & Professional Fees | Copy |
| 6300 | Advertising & Promotion | Expenses | Advertising/Promotional | Copy |
| 6400 | Office Expenses | Expenses | Office/General Administrative Expenses | Copy |
| 6410 | Information Technology | Expenses | Office/General Administrative Expenses | Copy |
| 6500 | Occupancy | Expenses | Rent or Lease of Buildings | Copy |
| 6600 | Travel | Expenses | Travel | Copy |
| 6610 | Conferences & Meetings | Expenses | Other Business Expenses | Copy |
| 6800 | Insurance | Expenses | Insurance | Copy |
| 6900 | Bank & Merchant Fees | Expenses | Bank Charges | Copy |
| 7010 | Interest & Investment Income | Other Income | Interest Earned | Copy |
| 8010 | Depreciation | Other Expense | Depreciation | Copy |

No accounts found matching your query.

Reconciliation Rules

## Monthly Sanity Checks for Nonprofit Files

- ✓Tie each restricted grant's class balance to the grant agreement and record any release from restriction for spending in the month.
- ✓Reconcile pledges receivable to the donor pledge list and confirm conditional grants are still in refundable advances.
- ✓Check every expense line carries a program, management and general, or fundraising class before running the Statement of Activity.
- ✓Confirm written acknowledgments went out for single gifts of $250 or more and disclosure statements for quid pro quo payments over $75.

Outsourced Production Capacity

## Managing Nonprofit client files at your firm?

Ledgerbrook provides white-label cleanup, monthly close, and payroll reconciliation for accounting firms. We deliver fully reconciled books under your firm's brand starting at**$99/file**.

[View Firm Partnership →](/for-bookkeeping-firms/)

Frequently Asked Questions

## Nonprofit Chart of Accounts FAQ

### How do I import this Nonprofit chart of accounts into QuickBooks Online?

Download the pre-formatted QBO CSV file using the button on this page. In QuickBooks Online, click the Gear icon -> Import Data -> Chart of Accounts. Upload the CSV, map the columns (Account Number, Account Name, Type, Detail Type), and click Import. Ensure account numbers are enabled under Account and Settings -> Advanced -> Chart of accounts.

### What accounting standard does this Nonprofit chart of accounts follow?

This chart of accounts is designed around the FASB ASC 958 net asset classes and the Form 990 Part IX expense lines. It groups direct operating costs, tax-sensitive accounts, and subledgers to ensure accurate gross margins and CPA tax preparation.

### Can I customize this template for my specific business or firm?

Yes. Once imported into QuickBooks Online, you can add sub-accounts, rename categories to match vendor naming conventions, or delete unused accounts without breaking the core financial reporting hierarchy.