Unified Chart of Accounts
UCOA, the Unified Chart of Accounts for nonprofit organizations, is a chart of accounts freely available on this site to any nonprofit organization, accountant, or consultant. The system is designed so that nonprofits can can quickly and reliably translate their financial statements into the categories required by the IRS Form 990, the federal Office of Management and Budget, and into other standard reporting formats. UCOA also seeks to promote uniform accounting practices throughout the nonprofit sector.
The UCOA is sponsored by a number of major nonprofit support organizations in addition to NCCS:
- The California Association of Nonprofits (CAN)
- CompassPoint Nonprofit Services
- The California Society of CPAs
The UCOA was featured in a recent article in the Nonprofit Quarterly.
UCOA QuickBooks Files
These files provide you with a template for implementing the UCOA in QuickBooks. The file with the .MAC.qbmd file extension is for MacIntosh versions of QuickBooks.
File: UCOA 3.QBB
File: UCOA 3.IIF
File: UCOA 3.MAC.qbmd
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UCOA Toolkit
A zipped file containing the QuickBooks chart of accounts files and Excel spreadsheets for working with UCOA.
File: UCOA version 3 .zip
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UCOA User Agreement
Please read this two-page agreement before you implement the UCOA.
File: UCOA PUBLIC LICENSE v. 1.1.pdf
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UCOA ver.3 Keyword Lookup Spreadsheet
This file lists common account names and their UCOA account numbers -- useful if you are in the process of converting your accounts to the UCOA.
File: UCOA version 3 Content-Key word list.xls
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UCOA ver.3 spreadsheet
These spreadsheets list all of the UCOA accounts and their relationships to the IRS Form 990, OMB A-122 cost principles, and United Way of America reporting requirements.
Version 3b is updated to include the crosswalk to the Tax Year 2007 return, which is used by organizations with fiscal years STARTING in 2007 (such as a July 1, 2007 - June 30, 2008 fiscal year).
File: UCOA-version 3.xls
File: UCOA-version-3b-taxYear2007-990.xls
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