Nonprofit & Charitable Organisation Chart of Accounts

A comprehensive accounting structure tailored for nonprofit & charitable organisation businesses

Why Use This Template?

A well-structured Chart of Accounts is essential for accurate financial tracking and reporting in the nonprofit & charitable organisation sector. This template includes industry-specific accounts and categories designed to match your business operations.

How to Use This Template

Review the account structure below
Download in your preferred format (CSV or PDF)
Customize account codes and names as needed
Import into your accounting software

Chart of Accounts

Account Code	Account Name	Category	Type	Description
1101	Cash	Asset	Current Asset	Physical cash and bank accounts
1102	Grants Receivable	Asset	Current Asset	Grants and donations pledged but not yet received
1103	Accounts Receivable	Asset	Current Asset	Funds owed by donors or funding agencies
1104	Fundraising Inventory	Asset	Current Asset	Inventory of fundraising merchandise or supplies
1201	Office Equipment	Asset	Fixed Asset	Office computers, furniture, and administrative equipment
1202	Property and Facilities	Asset	Fixed Asset	Buildings or facilities owned for charitable purposes
1203	Vehicles	Asset	Fixed Asset	Vehicles used for non-profit operations or community services
1401	Prepaid Rent	Asset	Prepayment	Rent payments made in advance
1402	Prepaid Insurance	Asset	Prepayment	Insurance premiums paid in advance
2101	Accounts Payable	Liability	Current Liability	Money owed to vendors, suppliers, or contractors
2102	Grants Payable	Liability	Current Liability	Funds committed but not yet disbursed to beneficiaries
2103	Wages Payable	Liability	Current Liability	Unpaid salaries and wages owed to staff
2201	Long-term Loans Payable	Liability	Non-Current Liability	Long-term loans taken for property or facilities
3101	Net Assets - Unrestricted Funds	Equity	Equity	Funds available for general operating purposes
3102	Net Assets - Restricted Funds	Equity	Equity	Funds restricted by donors for specific purposes
4101	Depreciation Expense - Equipment	Expense	Depreciation	Depreciation of office and administrative equipment
4102	Depreciation Expense - Property	Expense	Depreciation	Depreciation of property and facilities
4201	Program Expenses	Expense	Direct Costs	Expenses directly related to delivering charitable programs
4202	Grant Disbursements	Expense	Direct Costs	Funds disbursed to grant recipients
4203	Volunteer Expenses	Expense	Direct Costs	Expenses for supporting and coordinating volunteers
4301	Office Rent	Expense	Overhead	Cost of leasing office space
4302	Utilities Expense	Expense	Overhead	Electricity, water, and internet expenses
4303	Administrative Salaries	Expense	Overhead	Salaries of administrative and managerial staff
4304	Marketing and Outreach	Expense	Overhead	Costs for awareness campaigns and donor engagement
5101	Donations and Grants	Revenue	Revenue	Revenue from individual and corporate donations
5102	Fundraising Income	Revenue	Revenue	Income generated from fundraising events
5103	Program Service Revenue	Revenue	Revenue	Revenue from program-related services