Revenues · Contributions & Donations
3410 Contributions & Donations
Since 2026.03
- What it is
- Contributions and donations include voluntary inflows from donors (cash or in-kind) that are not taxes and are often restricted by donor intent.
- Accounting note
- Maintain donor documentation; track restrictions; value in-kind contributions consistently.
- Examples
- Private donations to parks; donated equipment; community foundation grants (non-government).
- Do not use for
- Government grants (intergovernmental).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R04 Contributions from Nongovernmental SourcesGENREV_CONT_FR_NONGOV_SOURCE General column when the function is 0000, Functional column otherwise. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R58 Other Nonoperating RevenuesOTHR_NONOP_REV |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV |
| Fiduciary funds (pension trust example) | Form 30.5 R03 Private ContributionsPEN_CONT_PRIVATE Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.