Sinclair, R.Hooper, K. C.Lai, Y. Y.2010-12-072010-12-07200920092009Chartered Accountants Journal, vol.88(5), pp.34 - 351172-9929(print)https://hdl.handle.net/10292/1094The article discusses the disadvantaged of a not-for-profit organisation having a surplus of financial accounts in seeking financial support from donors and funders in New Zealand. It states that to ensure financial accounts do not show a surplus, not-for-profit organisations separate some profitable activities into a separate organisation that are not included in consolidation. It emphasizes that separation of surplus can be useful for not-for-profits having large portion of restricted surplus.Copyright © 2009 EBSCO Industries, Inc. All rights reserved. © 2009 New Zealand Institute of Chartered Accountants. All rights reserved. Member of the GAA. Authors retain the right to place his/her publication version of the work on a personal website or institutional repository for non commercial purposes. The definitive version was published in (see Citation). The original publication is available at http://library.nzica.com/SearchResults.aspx?subject=PROFITS#viewMore.Journal ArticleOpenAccess