{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/958/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"720","topic_title":"Other Expenses","subtopic":"720-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"720-958-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-0DD748A2-DAEB-4A20-B494-CB4C774CFCAE.ditamap\" class=\"ditamap\">958-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:101b7eeadcfc2f6ea2fd2c3b6b30b9f5afa082cb9d01cac4a1b16c4cb5c68df2","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"citation":"720-958-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section.</div></div>","snippet":"The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6ecf34d6b65a9f29e8d88e872cc3fd483f50ba1d13f2c1f262616e63c0575f0","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c8c1236326af879376b0019549d80365a0cff2a4ffe034c294196185e20733","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Accounting for Costs of Activities that Include Fundraising","heading":"Overall Guidance","paragraphs":[{"citation":"720-958-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Accounting for Costs of Activities that Include Fundraising Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph <a href=\"/asc/720/958/#720-958-15-1\" class=\"xref\">958-720-15-1</a>, with specific exceptions noted below.</div></div>","snippet":"The Accounting for Costs of Activities that Include Fundraising Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 958-720-15-1, with specific exc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6267ae528ce701645248a9fe29fafe84b042060df4cb4e94436efe3491fd84ae","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581785ab7fd7af73ab1b369ef3c2590fdb22bed2ff7dec794b449e74fd0a9cd0","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Accounting for Costs of Activities that Include Fundraising","heading":"Entities","paragraphs":[{"citation":"720-958-15-4","para":"15-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3C13F23D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies to all <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs) that solicit <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>contributions</span></a>. </span></span></div></div>","snippet":"The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies to all not-for-profit entities (NFPs) that solicit contributions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0aa01323acc93a06d034e80604cb53cebf74c25b282dca85e9c3d07b7ec79fc","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff7355de9ae6ea1d31707256afb29a5799055c4e406e816c476ea19d5a42212d","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Accounting for Costs of Activities that Include Fundraising","heading":"Transactions","paragraphs":[{"citation":"720-958-15-5","para":"15-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3C13F372-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies only to <a href=\"/glossary/c/#costs-of-joint-activities\" class=\"term\" title=\"Costs incurred for a joint activity. Costs of joint activities may include joint costs and costs other than joint costs. Costs other than joint costs are costs that are identifiable with a particular function, such as fundraising, program, management and general, and cost of sales. For example, some costs incurred for printing, paper, professional fees, and salaries to produce donor cards are not joint costs, although they may be incurred in connection with conducting joint activities.\"><span>costs of joint activities</span></a>. The guidance does not address allocations of costs in other circumstances. </span></span></div></div>","snippet":"The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies only to costs of joint activities. The guidance does not address allocations of costs in other circumstances.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:062e056e907e3505ad58d35bb36444f3a2d71284bcfa418c93f565a3f7ade4f5","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd65fd0b2af983baa753eeba29c52926ac6faa811a67328b4640a188ff2d8546","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Services Received from Personnel of an Affiliate","heading":"Overall Guidance","paragraphs":[{"citation":"720-958-15-6","para":"15-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3C208336-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The Services Received from Personnel of an Affiliate Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsections of this Subtopic, see paragraph <a href=\"/asc/720/958/#720-958-15-1\" class=\"xref\">958-720-15-1</a>, with specific exceptions noted below.</span></span></div></div>","snippet":"The Services Received from Personnel of an Affiliate Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsections of this Subtopic, see paragraph 958-720-15-1, with specific exceptions no…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42234c755c385e790b7c45f31541260feb844937d285317e7aa5ad9cf2a36ec9","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cfd939e20934188c8a4e1dda6d8e465345829d118ba900e5b028c675438ba29","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Services Received from Personnel of an Affiliate","heading":"Entities","paragraphs":[{"citation":"720-958-15-7","para":"15-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3C208441-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in the Services Received from Personnel of an Affiliate Subsections applies to all <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs) that receive services from personnel of an <a href=\"/glossary/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>affiliate</span></a> that directly benefit the recipient NFP and for which the affiliate does not charge the recipient NFP. </span></span></div></div>","snippet":"The guidance in the Services Received from Personnel of an Affiliate Subsections applies to all not-for-profit entities (NFPs) that receive services from personnel of an affiliate that directly benefit the recipient NFP …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a45c641381259dfbd88724b3b612d2816f78f3662bbc7ec249f1b09fb79490f","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d36011f5e508038a9a4e23b66b82ccc2c13700cf9ee01ebfd9f7f541b7211d6e","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},{"block":"Services Received from Personnel of an Affiliate","heading":"Transactions","paragraphs":[{"citation":"720-958-15-8","para":"15-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3C208515-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in the Services Received from Personnel of an Affiliate Subsections applies to services received from personnel of an affiliate that directly benefit the recipient NFP and for which the affiliate does not charge the recipient NFP. Charging the recipient NFP means requiring payment from the recipient NFP at least for the approximate amount of the direct personnel costs (for example, compensation and any payroll-related fringe benefits) incurred by the affiliate in providing a service to the recipient NFP or the approximate fair value of that service. The guidance does not address transactions between affiliates for which the affiliate charges the recipient NFP at least for the approximate amount of direct personnel costs or the approximate fair value of the services provided. </span></span></div></div>","snippet":"The guidance in the Services Received from Personnel of an Affiliate Subsections applies to services received from personnel of an affiliate that directly benefit the recipient NFP and for which the affiliate does not ch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fb27f5cf30ad7c4c383372f098ed29bd181b0eaccaaf9425fd8528a099cfeec","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75008a5595e6223e5fe27347f218a9e8056a034ae256383928b49f4861aabf4d","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77492de3c92ba64acdf92b7508b3997f1d12abad60c75db7adc03de4d3730fe7","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77492de3c92ba64acdf92b7508b3997f1d12abad60c75db7adc03de4d3730fe7","downloaded_from":"2026-09-10T01:13:02.797Z","last_downloaded_at":"2026-09-10T01:13:02.797Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478112","source_sha256":"8107a15be5fbf5041579b7119b51f215dfbe7c03cedfcc3ae0e630b4b5012ac2"}}