Contributions in-kind

In-kind contributions should be reported as contribution assets, revenue or expenses only if they are:

- Requiring specialized skills, and are performed or provided by professionals such as: Accountants, teachers, electricians, lawyers, doctors, etc.

The in-kind contributions should be measured at FMV, fair market value.


Gifts-In-Kind: The Fund Raiser's Guide to Acquiring, Managing, and Selling Charitable Contributions Other Than Cash and Securities

In-kind giving is kind to arts organizations. (non-cash donations to cultural organizations): An article from: Fund Raising Management