Field notes
Guides from donor-use and fund tracking work
Short pieces rooted in gift instruments, release habits, and board questions—not generic productivity advice.
Reading a gift letter before you release restricted cash
How nonprofit finance teams in Taiwan can extract purpose language from donor letters before approving a release from a restricted fund.
When restricted and unrestricted balances blur in the ledger
Common coding habits that hide donor restrictions in nonprofit ledgers, and how to restore a clear trail for board and funder review.
Preparing expenditure evidence for a foundation site visit
A checklist for gathering payment files, timesheets, and grant budget ties before a foundation visit focused on donor-use compliance.
Questions a nonprofit treasurer should ask before approving a fund release
Oversight questions for board treasurers reviewing releases from donor-restricted funds in Taiwanese nonprofit settings.