扶輪基金會採用了一種美國財務報告標準，該標準要求非營利性組織將其資產、收入、及支出分成三類淨資產。這三類淨資產如下：

TRF uses a U.S. financial reporting standard that requires not-for-profit organizations to classify assets, revenues, and expenses into the following three categories of net assets:

•非限定 — 指捐獻者無附加限定條件之淨資產。這些資產主要由捐給年度計劃基金的捐獻所構成。此外，與所有可用於投資的基金（年度計劃基金、永久基金、及根除小兒麻痺等疾病基金）相關的所有收入、支出、獲利、及損失，都列為非限定淨資產的增加額。

• Unrestricted — Net assets that are free of donor-imposed restrictions. These primarily consist of gifts to the Annual Programs Fund. In addition, all revenues, expenses, gains, and losses pertaining to all investment funds (Annual Programs Fund, Permanent Fund, and PolioPlus Fund) are classified as increases to unrestricted net assets.

•暫時限定 — 如捐獻者以附加限定條件規定基金會如何使用捐獻款項，但經過一段時間或捐獻時所規定之目的已實現時，限定條件即自動解除，則該項淨資產稱為暫時限定淨資產。根除小兒麻痺等疾病基金一直是列為暫時限定淨資產。此一基金的收入是來自規定必須用於計劃獎助的志願捐獻款項及政府獎助金。目前，該基金之獲利被列為非限定淨資產的增加額，保管委員會規定必須用於計劃獎助及計劃之行政管理。

• Temporarily Restricted — Net assets whose use by TRF is limited by donor-imposed restrictions that either expire by the passage of time or can be removed by fulfillment of the stipulated purpose for which the donation was restricted. The PolioPlus Fund has been classified as temporarily restricted. This fund receives revenue from voluntary contributions and government grants that are restricted to program awards. The Trustees have designated the fund’s earnings, which are classified as an increase in unrestricted net assets, for PolioPlus program awards and their administration.

•永久限定 — 如一項淨資產於捐獻時即規定必須予以轉投資，以創造永久的收入來源，則稱為永久限定淨資產，(如：捐助基金endowment funds)。此類淨資產的限定條件不會因時間或以達成規定之目的，就自動解除。永久基金一直是列為永久限定淨資產。此一基金所接受之捐獻皆規定唯有獲利部份才能用於支持扶輪基金會各項計劃。這些獲利即被列為非限定淨資產的增加額。

• Permanently Restricted — Net assets donated with stipulations that they be invested to provide a permanent source of income (e.g., endowment funds). Such restrictions neither expire with the pas­sage of time nor are removed by fulfillment of a stipulated purpose. The Permanent Fund has been classified as permanently restricted. This fund receives contributions that specify only the spending por­tion earnings of the fund may be spent in support of TRF programs. These earnings are classified as an increase in unrestricted net assets.

可在扶輪基金年度報告[187B]內填寫財務詳細之資料。

Complete financial details are available in The Rotary Foundation Annual Report [187B].