Understanding Restricted Funds for Churches and Christian Ministries

Many churches and ministries find donor-restricted funds challenging to manage, not because the accounting is inherently complex, but because processes for documenting restrictions, tracking balances, and reporting available resources are often inconsistent. As a result, organizations can experience uncertainty in financial reporting, questions about funds available for ministry needs, and concerns about properly honoring donor intent.

Join us for our upcoming webinar, Understanding Restricted Funds for Churches and Christian Ministries, where Robin Nichols, CPA, CGMA, will present a practical and repeatable approach to recording and managing donor-restricted funds in churches and Christian ministries.

This free one-hour webinar takes place Wednesday, August 26, 2026, from 1:00 to 2:00 p.m.

During this session, you will learn how to:

• Explain the difference between donor-restricted funds and board-designated funds
• Record restricted gifts in a consistent way and keep documentation organized
• Track restricted balances and identify what funds are truly available to spend
• Recognize when restrictions are satisfied and how to document a release from restriction
• Identify when endowments require extra care and what questions to ask before spending

We will also cover several common questions, including:

• What makes a gift donor-restricted?
• What is the difference between a donor restriction and a board designation (quasi-endowment)?
• How should restricted gifts be recorded and tracked?
• When can restricted funds be released and used?
• What documentation should be maintained to support restricted balances?
• Why are donor-restricted endowments treated differently from board-designated endowments?

Whether you’re a pastor, executive pastor, church administrator, ministry leader, bookkeeper, treasurer, finance director, or finance committee member, this webinar will help you bring greater clarity and consistency to your organization’s financial reporting while honoring donor intent.

Click here to register. If you are unable to attend the live presentation, please register anyway and we will send you a link to the recorded webinar for convenient viewing afterward.

CPE Credit Available:
Participants attending the live session can request CPE credit by emailing info@BNB.cpa within one week and completing the course evaluation.

Webinar CPE Info:
Prerequisites and Preparation: None
Designed For: finance staff, pastors, treasurers, and  finance committee members
CPE Credit: 1 hour, Technical
Format: Live webinar presentation

Register today to reserve your spot!