Total Cash Donated Income 

Cash donated income includes cash contributions received in all net asset classes (unrestricted, temporarily restricted, and permanently restricted)

To further explain cash donated income, it includes:

• Special event (banquets, golf outings, etc.) revenue net of direct expenses
• Private foundation grant money received
• Donated marketable securities (publicly-held) received
• Pledges (net pledges recorded as assets and revenue) ⁽¹⁾

Cash donated income excludes:

• Government grants (federal, state, and local)
• Privately-held securities
• Noncash gifts (gifts of services, real estate, clothing, furniture, etc.) -- Note: the donation of publicly-held marketable securities is considered as cash contributions for the purposes of this calculation

(1) ECFA provides members an option of only including payments on pledges in cash donated income instead of net pledges.  Either method must be consistently followed for ECFA fee calculation purposes.