W268: Who Gives?!” Exploring Contributions, Agency Transactions, and Equity Transfers
Tuesday, September 27, 2022
1:00 p.m. - 2:30 p.m. EASTERN TIME

During this webinar we will cover the U.S. GAAP accounting for Contributions, Agency transactions, and Equity transfers. There are substantial differences between these transactions that can have a significant impact on your organizations financial reporting.  We will discuss what these transactions are, and how and when they should be recorded in accordance with U.S. GAAP.

Learning Objectives
  • You will be able to recognize the differences between contributions, agency transactions and equity transfers.
  • You will be able to explain the impacts these transactions have financial reporting.
  • You will be able to identify when a transaction meets the definition of a contribution vs. and agency transaction vs. and equity transfer.
Mark Robins
CPA, Partner, Assurance Services at Aronson LLC
Mark Robins, CPA Mark Robins, CPA, is a Director in the Firm’s Nonprofit and Association Industry Services Group. Prior to focusing his specialization on nonprofit organizations, Mark spent time with the Employee Benefit Plan Services Group. He graduated with honors from California State University, Northridge with a bachelor’s degree in accountancy. Mark specializes in assurance and consulting services for foundations, public charities, schools and service organizations. His experience with fair value concepts, investment portfolios, federal compliance and revenue recognition issues allows him to be a valued resource for nonprofit organizations. As an active participant in the accounting profession, Mark has taught several classes on financial reporting and auditing topics. He is also extensively involved in nonprofit accounting research to advance technical compliance. In addition, Mark has contributed a number of blog posts to the Aronson nonprofit blog. Mark is a member of the AICPA. • Partner, Assurance Services at Aronson LLC • Over 12 years of experience in public accounting • Specialize in nonprofit financial reporting and auditing • Conducts regular seminars and workshops internally and externally on various topics in accounting and auditing • Member of the AICPA • B.S. degree in accounting, California State University Northridge
Will Donahue
Director, Aronson LLC
As a Manager in Aronson LLC's Nonprofit Industry Services Group, Will Donahue works with a team of accountants to perform attestation services (audits, reviews, compilations), specializing in serving nonprofit and association industry groups. These services provide assurance that an independent, objective audit has been performed completely in accordance with professional standards, giving client Boards, donors, members and other constituents the confidence that their financial statements are fairly presented and that internal control issues have been properly addressed.
Level Intermediate Delivery Group Internet-Based
CPE(NASBA Category) Information Technology Reviewer Wade Tetsuka, CPA
CAE (Field of Study) Operations CPE/CAE Credits 1.5
Prerequisites and advance preparation needed at least 1 year of operations experience Cost $0.00
Refund and Complaint Resolution Policy:

U.S Transactions Corp. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: