436XXX - Contributions & Donations

Included are gifts, donations and contributions received from private organizations, individuals and governmental entities. Also included are employer contributions to the state unemployment compensation fund, and employer and employee contributions made to one of the retirement systems, Death Benefit Plan, Disability Income Plan, or NCFlex plan, all of which are administered by the State.

Account:	Description:
436110	Employer Pension/Insurance Contributions
436120	Employee Pension/Insurance Contributions
436130	On Behalf Contributions To record receipt of on-behalf payments made to the National Guard Pension Fund or the Fireman and Rescue Pension Fund.
436140	Retiree Insurance Contributions This account is used by the State Treasurer's office to record receipt of life insurance contributions made by retirees.
436150	Employer Unemployment Insurance Contributions This account is used by the Employment Security Commission to record receipt of employer contributions to the unemployment compensation fund.
436160	Trustee Deposits Used by private purpose trust funds to record receiving of assets that will be held in trust for others.
436161	Participant Depostis Used by custodial funds to record receiving of assets that will be held in a custodial capacity for others.
436162	Property Tax Collections for Local Governments Used by custodial funds for property tax collections for local governments that will be held for 3 months or less.
436163	Child Support Deposits Used by custodial funds for child support deposits that will be held for 3 months or less.
436164	Sales and Use Tax Collections for Local Governments Used by custodial funds for sales and use tax collections for local governments that will be held for 3 months or less.
436200	Noncapital Gifts & Donations (Former title: Private Donations & Gifts) To record a noncapital gift, contribution, or donation that is program revenue. This is a nonexchange transaction and is considered nonoperating revenue for proprietary accounting.
436200001	Conference Sponsorship Donations received to help underwrite cost of Conferences
436200002	The State's Share of Federal Forfeiture Funds
436202	Noncapital Gifts - Bad Debt Offset This account will carry a debit balance and is used to record the uncollectible portion of the noncapital gifts and donations.
436203	Capital Gifts & Donations To record a gift of a capital asset such as land, a building, equipment, etc. Also to account for a donation restricted for capital purposes only - to purchase, construct, or renovate capital assets owned by the agency and associated with a specific program. This is a nonexchange transaction and is reported with capital grants below nonoperating revenue for proprietary accounting. For donations that may be used for either operating or capital purposes at the discretion of the agency, record as noncapital gifts & donations. This account is also used to record capital asset transfers/capital contributions for proprietary funds.
436204	Capital Gifts - Bad Debt Offset This account will carry a debit balance and is used to record the uncollectible portion of the capital gifts and donations.
436205	Permanent Endowments To account for a gift for which the donor requires that the principal of the gift shall remain intact in perpetuity; this is a permanently nonexpendable addition to net assets. This is a nonexchange transaction and is reported below nonoperating revenue for proprietary accounting.
436206	Term Endowments To account for a gift for which the donor stipulates that after a certain time period or event, the principal of the gift may be expended. This is a nonexchange transaction and is reported below nonoperating revenue for proprietary accounting.
436207	Noncapital Contributions – General Revenue To record noncapital contributions that are general revenues. This is a nonexchange transaction and is considered nonoperating revenue for proprietary accounting.

Invalid Accounts as of 7/01/2001
Account:	Description:
436201	Private Donations & Gifts - Nonoperating. Used by proprietary funds only. Effective 7-1-2001 this account is no longer valid - proprietary funds should use account 436200 or 436203 as appropriate.
436300	Public Donations & Gifts Effective 7-01-2001 this account is no longer valid. Use account 436200 or 436203 as appropriate.
436301	Public Donations & Gifts - Nonoperating .Used by proprietary funds only. Effective 7-01-2001 this account is no longer valid - proprietary funds should use account 436200 or 436203 as appropriate.