I work for a community foundation (non-profit). We recently affiliated with another community foundation who is dissolving their EIN to roll into ours; they will no longer produce their own 990 after this last one. My question is how do I treat the transfer of net assets. Is it a straight transfer of net assets to our equity accounts or do I need to consider it a contribution from the former community foundation since it has not been on our 990 in past years? Is there any posted guidance (IRS, FASB, GASB, etc.) that is why the response is what it is?