Indonesia has already had an accounting standart for their non-profit organization. This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. https://herbsdailyes.shop/product-category/turkey-tail/