UCOA
What is the Unified Chart of Accounts (UCOA)?
In partnership with the National Center for Charitable Statistics and leaders from the California Society of CPAs, CAN has developed the Unified Chart of Accounts (UCOA), a chart of accounts and reporting method designed specifically for nonprofits to assist them in translating their current financial statements into the reporting categories required by the IRS Form 990, the Federal Office of Management and Budget (OMB A-122), United Way of America's accounting guides and other standard formats. It also promotes uniform accounting practices in the nonprofit sector.
The UCOA is freely available to any nonprofit organization, consultant, or accountant. Please read the Public License at the link below before you implement the UCOA.
The Unified Chart of Accounts (UCOA) This spreadsheet lists all of the UCOA accounts and their relationship to IRS Form 990, OMB A-122, and United Way of America reporting requirements.
UCOA Key Word Index This file lists common account names and their related UCOA account numbers. Useful for converting your current accounts to the UCOA.
Public License for the UCOA Please read before you implement the UCOA.To access a template for implementing the UCOA in QuickBooks®, visit the National Center for Charitable Statistics website at: http://nccsdataweb.urban.org/FAQ/index.php?category=77
| The Unified Chart of Accounts (UCOA) is Copyright © 2002 California Association of Nonprofits (CAN) and National Center for Charitable Statistics (NCCS). Permission is granted to copy, distribute and/or modify this document under the terms of the CAN/NCCS Public License Version 1.0 or any later version published by CAN/NCCS (included in the UCOA download above). |