American Alliance of Museums
Museum magazine explains the importance of diversifying income streams and balancing earned income with public and philanthropic support. The article suggests that museums should be nimble, innovative, and balanced in commercialism in order to be sustainable.
Internal Revenue Service
The Internal Revenue Service’s (IRS) Publication 946: How To Depreciate Property (PDF) explains the general rules for depreciation and how to figure it.
Propel Nonprofits provides a guide to managing restricted funds. The resource defines three types of funds, lists accounting requirements and gives examples of a balance sheet and income statement. It also provides tips on financial management practices to implement.