USAID Civil Society Engagement Program invites applications by highly qualified nonprofit accounting and tax experts/companies to take part in the development of the guidebook "Economic Activities of Nonprofit Legal Entities in Georgia". The assessment will focus on the existing legal and regulatory ecosystem and practice with regards to CSOs` accounting and taxation procedures while carrying economic activities.

This is a short-term, part-time assignment that is expected to start in March 2023 and end in June 2023. The expert (s) will work under the guidance of the EWMI Legal Consultant, International Center for Not-for- Profit Law (ICNL) and European Center for Not-for- Profit Law (ECNL). The guidebook will be developed based on the provided outline (attached). Expert will provide information about the following topics:

Accounting:

Accounting for Non-entrepreneurial (Non-commercial) Legal Entities (NNLEs), when they are engaged in economic activities:

• Peculiarities of accounting if a NNLE only carries economic activity;
• Peculiarities of accounting in case if NNLE carries both economic and non-profit activities;
• Documenting revenues and expenditures to properly carry separate accounting of exempt and taxable incomes.
• Accounting in a company (peculiarities compared to NNLEs).
• Reporting and other obligations to the government for NNLEs and companies engaging in economic activities.
• Any other financial or accounting issues related to NNLEs engaging in economic activities, according to the outline.

Source: jobs.ge