National Center for Charitable Statistics
Login | Register
 

Unified Chart of Accounts

UCOA, the Unified Chart of Accounts for nonprofit organizations, is a chart of accounts freely available on this site to any nonprofit organization, accountant, or consultant. The system is designed so that nonprofits can can quickly and reliably translate their financial statements into the categories required by the IRS Form 990, the federal Office of Management and Budget, and into other standard reporting formats. UCOA also seeks to promote uniform accounting practices throughout the nonprofit sector.

The UCOA is sponsored by a number of major nonprofit support organizations in addition to NCCS:

  • The California Association of Nonprofits (CAN)
  • CompassPoint Nonprofit Services
  • The California Society of CPAs



In June 2007, the IRS proposed major revisions to the Form 990. There are a few changes, however, to the basic financial line items in IRS' draft Form 990, but the line numbers have been changed. We will be updating UCOA. We are keeping the same UCOA accounts and account numbers, splitting accounts where necessary to accommodate additional detail in the current 990. And, we have changed the line-item numbers for the cross-reference to the current 990.

UCOA revised to include the current Form 990 line items can be found here.


Complete information on UCOA, as well as a printed copy of the chart, is available in a new book from Jossey-Bass: Unified Financial Reporting System for Not-for-Profit Organizations: A Comprehensive Guide to Unifying GAAP, IRS Form 990 And Other Financial Reports Using a Unified Chart of Accounts


GET UCOA FILES:


UCOA ver.3 Spreadsheet

This spreadsheet lists all of the UCOA accounts and their relationships to the IRS Form 990, OMB A-122 cost principles, and United Way of America reporting requirements.

File: UCOA-version 3.xls

 

UCOA QuickBooks Files

These files provide you with a template for implementing the UCOA in QuickBooks. The file with the .MAC.qbmd file extension is for MacIntosh versions of QuickBooks.

File: UCOA 3.QBB
File: UCOA 3.IIF
File: UCOA 3.MAC.qbmd

 

UCOA Toolkit

A zipped file containing the QuickBooks chart of accounts files and Excel spreadsheets for working with UCOA.

File: UCOA version 3 .zip


 

UCOA ver.3 Keyword Lookup Spreadsheet

This file lists common account names and their UCOA account numbers -- useful if you are in the process of converting your accounts to the UCOA.

File: UCOA version 3 Content-Key word list.xls

Back to Top

About NCCS  |  Contact Us  |  FAQ  |  Knowledge Base  |  Advanced Users