Publications

The Finance and Administration Officers Group (FAOG) develops practical resources to support finance and administrative professionals working in community foundations. FAOG weighs in when a topic or issue is specifically relevant to community foundations and the entities they work with, where FAOG is uniquely positioned to provide guidance and best practices based on the collective wisdom and insights of the field.

These publications are publicly available to support the broader community foundation sector. Additional resources, templates, and tools are available to FAOG members in the member portal.

Accounting Guides

Accounting for Assets Held at Community Foundations/Nonprofits (2025) This companion guide series addresses the accounting treatment when nonprofit organizations place assets with community foundations for investment management. Previously published in 2010 and updated in 2025 in collaboration with Baker Tilly US, LLP, these guides reflect current GAAP standards and provide practical examples for both community foundations and nonprofit entities.

• Accounting for Assets Held at Community Foundations
• Accounting for Assets Held at Nonprofit

Please Note: These publications may be freely shared and used for educational purposes for the community foundation and nonprofit sector, as it's relevant. Attribution to FAOG and Baker Tilly US, LLP should be maintained. This content is for informational purposes only and does not constitute professional advice. Consult with your own legal, accounting, and tax advisors for guidance specific to your organization.