# ASC 720-958-15: Other Expenses — Not-for-Profit Entities — 15 Scope and Scope Exceptions Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/720/958/#15-scope-and-scope-exceptions) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:77492de3c92ba64acdf92b7508b3997f1d12abad60c75db7adc03de4d3730fe7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 720-958-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/720/958/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [720-958-15-1](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:101b7eeadcfc2f6ea2fd2c3b6b30b9f5afa082cb9d01cac4a1b16c4cb5c68df2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15. ##### [720-958-15-2](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:d6ecf34d6b65a9f29e8d88e872cc3fd483f50ba1d13f2c1f262616e63c0575f0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section. ### Accounting for Costs of Activities that Include Fundraising ##### [720-958-15-3](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:6267ae528ce701645248a9fe29fafe84b042060df4cb4e94436efe3491fd84ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-1), with specific exceptions noted below. #### Entities ##### [720-958-15-4](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:c0aa01323acc93a06d034e80604cb53cebf74c25b282dca85e9c3d07b7ec79fc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies to all [not-for-profit entities](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "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.") (NFPs) that solicit [contributions](https://asc.understandingaccounting.org/glossary/c/#contribution "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."). #### Transactions ##### [720-958-15-5](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:062e056e907e3505ad58d35bb36444f3a2d71284bcfa418c93f565a3f7ade4f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in the Accounting for Costs of Activities that Include Fundraising Subsections applies only to [costs of joint activities](https://asc.understandingaccounting.org/glossary/c/#costs-of-joint-activities "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."). The guidance does not address allocations of costs in other circumstances. ### Services Received from Personnel of an Affiliate #### Overall Guidance ##### [720-958-15-6](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:42234c755c385e790b7c45f31541260feb844937d285317e7aa5ad9cf2a36ec9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-1), with specific exceptions noted below. #### Entities ##### [720-958-15-7](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:0a45c641381259dfbd88724b3b612d2816f78f3662bbc7ec249f1b09fb79490f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in the Services Received from Personnel of an Affiliate Subsections applies to all [not-for-profit entities](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "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.") (NFPs) that receive services from personnel of an [affiliate](https://asc.understandingaccounting.org/glossary/a/#affiliate "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.") that directly benefit the recipient NFP and for which the affiliate does not charge the recipient NFP. #### Transactions ##### [720-958-15-8](https://asc.understandingaccounting.org/asc/720/958/#720-958-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:13:02.797Z to 2026-09-10T01:13:02.797Z Record version: sha256:2fb27f5cf30ad7c4c383372f098ed29bd181b0eaccaaf9425fd8528a099cfeec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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.