Stewarding Donor Dollars: Financial Reporting for Contributions: Course Details


Fall: The complete course is three weeks, from October 2 - 20, 2017.
Spring: The complete course is three weeks, from April 9 - 27, 2018.

The class is conducted on the Haiku Learning Management platform, and requires a willingness to experiment with new applications of technology and greater responsibility on the learner than other traditional professional development programs. Classes are conducted asynchronously, so there is no single time each week when participants are required to be online. However, participants should commit to spending at least 2-3 hours each week the class is in session.

Coursework and assignments for each week open on Monday morning, and should be completed by the following Sunday evening. Grace periods are given, but interaction is more effective when the entire class is working on the same topic. Participants will connect and collaborate with each other through several forms of interactive media, including short videos and discussion boards.

Certificate of Completion

A registrant interested in obtaining a Certificate of Completion for a course must complete the program and earn the Course Completion badge in the Haiku Learning Platform. In order to receive the Course Completion badge, a participant must earn a weekly badge for each of the three weeks of the course. A Certificate of Completion will only be issued to a registrant who has earned the Course Completion badge.

Course Description

Week 1: Type of Contributions, Donor Restrictions and Gift Acceptance Policies

Study types of contributions, including cash gifts and pledges as well as the more complex gifts that come in the form of gifts-in-kind, bequests, stock/securities, and contributed services. Learn about the nuances of donor restrictions and review sample gift acceptance policies as you work to develop or refine a comprehensive policy for your school.

Week 2: Accounting, Tax, and Reporting Implications Plus Unique Gifts and Planned Giving

Learn about the tax implications for donors and schools, including when gifts are or may not be deductible for the donor and how the school must report gift activity on its annual 990 and audit. Review audit procedures and disclosures, sample acknowledgement letters to donors, and the myriad of issues that arise with unique fundraising events like auctions and raffles.

Week 3: A Strategic Partnership

Delve into the important relationship between the business and advancement/development offices by learning best practices on internal controls and reconciliations as well as strategic initiatives, including board reporting, stewarding donor dollars and reporting on the impact of gifts.

Tax Reform Updates


NBOA is working to update members about the pending tax reform legislation as well as to advocate for the best interest of independent schools, given that many provisions in the House and Senate bills could negatively impact our industry. Visit for more information about the proposed legislation and the joint responses sent to Congress from NBOA and NAIS on behalf of the independent school community. Schools are urged to contact their representatives.