Financial Chart of Accounts

Financial Management and Accounting

Chart of Accounts


A chart of accounts is a numbered list of accounts organized for tracking financial data in an organization. These accounts are organized in categories to facilitate financial reporting.


The National Center for Charitable Statistics has joined with several other major nonprofit support organizations (including The California Association of Nonprofits, CompassPoint Nonprofit Services and The California Society of CPAs) to design a Unified Chart of Accounts for use by nonprofits. This chart of accounts affords a level of consistency in accounting that facilitates comparison of data.


The Unified Chart of Accounts has also been cross-referenced by account to Internal Revenue Service annual reporting forms (Forms 990 and 990EZ), to the Office of Management and Budget Cost principles, and to the United Way of America Accounting Guide.


This chart of accounts is available for use and redistribution at several web sites, including It is attached to this document.



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This work is supported under a five-year cooperative agreement # H235V060016 awarded by the U.S. Department of Education, Office of Special Education and Rehabilitative Services, and is administered by the Pass It On Center of the Georgia Department of Labor – Tools for Life.  However, the contents of this publication do not necessarily represent the policy or opinions of the Department of Education, or the Georgia Department of Labor, and you should not assume endorsements of this document by the Federal government or the Georgia Department of Labor.


Unified Chart of Accounts: Permission to use

Copyright (c) 2002 - California Association of Nonprofits ("CAN"); 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 1.1 or any later version published by CAN/NCCS. A copy of the License may be found at the website


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Other Information

Title: Financial Chart of Accounts
Module: Finance/Accounting
Author: Trish Redmon
Audience: Administrator
Sub Title: Proposed national model
Procedure: Setting up a chart of accounts
Organization Source: Attachment: CAN/NCCS
Last Reviewed: 08-21-2009 4:16 PM