Guides
FASB accounting for churches: what you actually need to know
By The Church Krew Team · April 28, 2026 · 7 min read
Churches use fund accounting, not the department-based model of for-profit software. Here's the short version.
Restricted vs unrestricted
Donor-restricted gifts must be tracked separately from general funds. Mixing them is the most common audit finding.
ASU 2016-14
The FASB standard governing nonprofit financial statements. Your books should map cleanly to it.
Keeping it clean
Double-entry, funds (not departments), and statements you can generate on demand keep year-end calm.