Classify donor-restricted revenue separately from unrestricted operating resources before approving spending.
The move: treat restriction as an evidence question, not a cash question. Identify the promise Start with the written donor communication. Look for purpose words such as for scholarships, restricted to housing navigation, or only for the capital campaign. Look for time words such as for fiscal year 2027 or after the building opens. If the donor did not impose a purpose or time limit, the gift is generally without donor restriction, even if leadership has an internal plan for it. Code availability separately A clean chart of accounts or grant dimension should let the team see available operating resources…
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