Assets or income that are restricted in use. Examples are government and private grants and contracts, pledges, gifts, and endowments containing stipulations made by a donor as to allowable use.
Donations or other monetary designations that are given with an attached stipulation that the funds be used for a specific purpose or cause. Also, the parameters and amount to which funds resulting from endowment income are allowed to be used, as stipulated by the endowment's charter.
Funds whose use is specified or restricted by grant, contract, gift instrument, policy, or regulation.
Funds received by an organization which can only be used for the specific purpose as indicated by the grantor.
Assets or income that is restricted in its use, in the types of organizations that may receive grants from it or in the procedures used to make grants from such funds.
Income received which has to be used for a specific purpose (e.g. a specific project). May have additional conditions attached, including the requirement to report back to the donor in a specific format.
Funds having stipulations on their use, such as the types of organizations that may receive grants from them, or the procedures used to make grants from such funds.
Funds for which expenditures must comply with federal government terms and policies
Donor-restricted funds from contributions that increase either temporarily restricted net assets or permanently restricted net assets.
Assets restricted by a donorâ€(tm)s trust agreement.
Grants which are made for a clearly specified purpose and can be used for none other.
Donations and/or contributions received by an association from donors who specify (implicitly or explicitly) the conditions under which the funds may be used or distributed. Examples are funds received for scholarship grants or stipend awards.
Funds, the use of which must be made in accordance with restrictions, directions, or instructions placed on them by donors or outside agencies.
Funds provided by a contribution with stipulations imposed by the contributor, sponsor, donor, etc... who is external to the University. To be restricted, the intended purpose must be more detailed than "for Faculty X"; a particular project or activity should be specified, and confirmed in writing by the donor.
These are funds which must be spent on a specific purpose within a specified time. If this type of fund is not spent within the specified time or for the specified purpose, it may have to be returned to the funder.