title: There is nowhere left to hide!
abstract: While fund-raising and beneficiary organizations may remain legally separate, two recently developed accounting principles will make it almost impossible to maintain a separation between contributed and operating receipts and will blur the distinctions that have been achieved by legal separation.
authors.forename: R R
authors.initials: RR
authors.lastname: Kovener
mesh_terms: D000066:Accounting / Q000331:legislation & jurisprudence*; D005653:Fund Raising / Q000331:legislation & jurisprudence*; D009939:Organizations, Nonprofit / Q000191:economics*; D014481:United States