The goal of the current research is to explaining the importance of financial reporting in accounting for non-profit units in accordance with the international accounting standards by studying and analyzing the conceptual aspects of financial reporting in accounting for non-profit units and its role in financial sustainability. And that from during the presentation of financial reporting statements for non-profit units so It continues Non-profit units In its activity to the goals for which it was created And its behave or properly with the funds granted to them. And that The units are of great importance to the economy directly as they are misused to The resources generated Rewrite by non-profit units lead to major economic problems, since the importance of addressing the issue of financial sustainability explains the performance of non-profit units in many of their activities and programs. In light of this, the researcher relied on the descriptive approach to study the theoretical aspect, using Arabic and foreign references. As for the practical aspect, the inductive approach was used by studying the reality of Ahbab Al-Mustafa Organization, analyzing the content of its financial statements, and determining the extent of the impact of financial sustainability on it. FASB 116 and FASB 117 the model was presented to the organization’s management to determine its importance by preparing a survey list and conducting a personal interview. The study concluded with the need for attention by measure the financial sustainability of the organization by its management to evaluate their financial situation.