Question: A not-for-profit entity raises funds to support specific programs, services, and activities. The recipients of the programs, services, and activities are frequently not the providers

A not-for-profit entity raises funds to support specific programs, services, and activities. The recipients of the programs, services, and activities are frequently not the providers of the resources to deliver the programs, services, and activities. You are required to identify:

a) What information would donors to these not-for-profit entities be interested in seeing?

b) What information would program beneficiaries be interested in seeing?

c) Identify other users of the financial statements of a not-for-profit and the types of information in which they would be interested.

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