Towards a LedgerNPO

[Josh Berkus <..hidden..>]

Chris^2, all:

We're proceeding with LedgerSMB 1.1 as the accounting system for Software 
In The Public Interest, Inc.  JD has already set up a hosted instance for 
us.

However, LedgerSMB is of course set up for a retail, delivery or shipping 
business rather than a non-profit.  I'd like to do the following:

1) Identify which NPO transactions correspond with which SMB transactions;

2) Re-theme LedgerSMB to re-label the interfaces and forms to correspond to 
NPO language;

3) Where necessary, adjust the LedgerSMB code to support both NPO and SMB 
transactions on the same code base.

The idea would be to eventually have an "LedgerNPO" which would be the same 
as LedgerSMB except theme differences.  Not only does SPI need it, but I 
think we'd see a lot of uptake and participation from non-profits, 
especially OSS non-profits.  Currently, there is nothing like this in OSS 
space.

Requirements Draft
=================

Objects
================
Donors:  Customers

Designations: a specific goal which donated funds must be used towards 
(e.g. Debian Conference, PostgreSQL Development). Generally implemented by 
creating an obligation towards a chart of accounts entry.  Could be 
associated with a "product"; I'm not sure what works.
	Designations also need to be associatable with Users in some fashion, so 
that specific Users can run reports only on specific Designations.

Transaction Types
===============

Pledges: Pledges are are agreements to make a donation at some later date.  
They have an associated Donor and Designation, but might or might not have 
Payment Method or Transaction Fees.

Donations:  Money actually received.  Has a Donor, Designation, Payment 
Method and Transaction Fees.  Equivalent to a GL post?  I'm not sure.  One 
change from standard SMB is that transaction fees, such as credit card 
fees, must be assessed at the time of Donation because they will often 
reduce the amount assigned to the Designation rather than coming out of a 
central fund.

Expenses:  All outgoing checks.  Each should be associated with a 
Designation.

Transfers:  between bank accounts, and between Designations.

There are no other types of transactions for NPOs; thus types of 
transactions which do not apply should be hidden.

SPI-Specific
===============
SPI claims 5% off the top of any Designated funds Donated to be used for 
General Overhead.  This should somehow be automatic.   Few other NPOs do 
this, however. 

-- 
--Josh

Josh Berkus
PostgreSQL @ Sun
San Francisco