Date of Award

Spring 5-21-2022

Document Type

Honors Project

University Scholars Director

Dr. Christine Chaney

First Advisor/Committee Member

Dr. Charlotte Qu

Second Advisor/Committee Member

Dr. Kimberly Sawers

Keywords

non-profit accounting, digital asset regulation, FASB codification for Bitcoin, non-profit taxes, network effects, non-profit financial statement

Abstract

This research project was designed to introduce the current state of digital assets with all of its potential risks and rewards within the non-profit business sector. Non-profit organizations receive donations constantly, but what happens when an individual gives a digital asset such as Bitcoin to the non-profit? The answer is quite complicated from an accounting and strategic business approach but will be unpacked and reviewed. Other nonprofit topics included are the exponential network effects for digital assets, official FASB accounting regulation treatments for digital assets, taxation documentation from the IRS regarding digital assets, and potential implementation strategies to consider.

Comments

A project submitted in partial fulfillment of the requirements for a Bachelor of Arts degree in Honors Liberal Arts Seattle Pacific University 2022.

Copyright Status

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Additional Rights Information

Copyright held by author.

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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