Restricted Fund Ledger (Nonprofit)
Keep one clean ledger per restricted fund: opening balance, receipts, releases from restriction and closing balance, sitting next to the donor restriction transcribed exactly as written in the gift instrument or award. Checks cover whether each expenditure was allowable, how shared costs were allocated, what basis was used to release from restriction, and whether the balance reconciles to the general ledger.
Fill & print the form
Runs entirely in your browser — nothing is uploaded; your answers are saved only on this device.
Frequently asked
Does it decide whether a cost is allowable?
No. It documents the restriction wording, the expenditures and your conclusion on each — the interpretation is professional work this records rather than replaces.
Which accounting framework does it assume?
None. Fund classification is a field you complete for the framework your organization reports under, so the workpaper stays correct wherever you file.