Tithes, Offerings, and Donations In Kind in the Chart of Accounts

The default Chart of Accounts now includes three revenue accounts dedicated to faith-org and nonprofit giving:

| Code | Account | Type |
|---|---|---|
| 4910 | Tithes | Revenue · Contributions |
| 4920 | Offerings | Revenue · Contributions |
| 4930 | Donations In Kind | Revenue · Contributions |

When to use each:

**Tithes (4910)** — regular, member-promised giving. Typically a percentage of income, often automated through recurring subscriptions. If a member sets up a monthly tithe through the Subscriptions module, the GL credit posts to 4910.

**Offerings (4920)** — one-time gifts, special collections, building-fund collections, missionary support drives, plate offerings. Anything that doesn't fit a recurring tithe pattern.

**Donations In Kind (4930)** — non-cash gifts of fair-market value. Examples: a donor gives the church a $3,000 piano, a nonprofit receives a $20,000 vehicle, a parent donates uniforms to the school. The journal entry is a 2-line entry:

```
Dr 1500 Equipment $3,000 (or whatever asset account fits)
Cr 4930 Donations In Kind $3,000
```

The platform doesn't auto-post in-kind donations because the asset class and fair-market value require human judgment. Post the JE manually from the Journal Entries tab — the 4930 account is in the dropdown.

For tax reporting purposes, in-kind donations need extra paperwork (Form 8283 for the donor for gifts over $500). Make sure you've collected the right documentation from the donor before issuing them a giving statement.

How orgs got these accounts:

- **New orgs** (created after 2026-05-29) — these three accounts are seeded automatically when Accounting first turns on.
- **Existing orgs** — the auto-seed runs a "gap fill" on every Accounting load. The three new accounts are added silently the first time an existing org opens the Accounting module after the update. Nothing breaks; no admin action required.

If you don't track giving:

If your org isn't faith-based or a nonprofit, the three accounts are still in your CoA but unused. You can deactivate them from the Accounts tab (deactivate, don't delete — the system tracks history). The system never warns you that they're empty.

Where the accounts show up in reports:

- On the Income Statement, all three roll into the "Contributions" subtype, so the P&L can group them or break them out.
- On the Donor / Subscription giving statements, only revenue accounts marked as tax-deductible are included — by default Tithes, Offerings, and Donations In Kind are all flagged tax-deductible.
- On 1099 / year-end giving statements (Subscriptions module), the donor's lifetime contributions across all three accounts are summed into one statement.