Restricted Gifts

Endowments and More

2022
Authors: Nate Lotze and Andrew M. Loza
Endowments and quasi-endowments help organizations establish long-term financial stability. This guide explains the basics; provides links to resources that address creating, managing, and fundraising for these funds; and describes the practices of 10 land trusts. WeConservePA guide. 6 pages.
Last Modified
Nov 19, 2022
Viewed
2392 times

Making Restricted Gifts: Impacts of Restrictions on Charitable Tax Deductions

2024
Donors of land, cash, or other property may desire to place restrictions on a gift to ensure it is used only for specific purposes. To what extent might such restrictions limit or disallow a charitable tax deduction? What should a donor consider before making a restricted gift? WeConservePA guide. 5 pages.
Last Modified
May 10, 2024
Viewed
380 times

No Strings Attached

2001
Authors: Ken Hoffman
This brief argument against the use of restricted gifts originally appeared in Third Sector on August 9, 2001.
Last Modified
Aug 28, 2015
Viewed
4275 times

Restricted Gifts: Considerations in Accepting, Managing, and Soliciting Gifts for a Specific Purpose

2024
Charitable organizations should be aware of the issues that come with gifts of cash, land, or other property restricted to a particular purpose rather than an organization’s general purposes. They should understand the need for good communications with donors, be ready to handle the management challenges, and take care to avoid inadvertently imposing restrictions on gifts in their solicitations. WeConservePA guide. 10 pages.
Last Modified
Jan 12, 2024
Viewed
4873 times

The Restricted Gift Life Cycle, or What Comes Around Goes Around

2007
Authors: John K. Eason
Organizations/Sources: Fordham Law Review
Excerpt from the introduction: "A given donor's interests become more pronounced, or at least her objectives become more particularly identifiable, when the donor makes her contribution in the form of a restricted gift. A restricted gift is one with respect to which the donor has specified certain terms and conditions that are to govern the administration and/or application of the gifted assets. The donor's interests, in this regard, include a general desire "[t]o be assured [that her] gifts will be used for the purpose for which they were given." The overriding issue is thus one of honoring donor intent. As time passes after the inception of the gift, the issue is often less favorably characterized as one of enduring and potentially unwise dead-hand control." 41 pp.
Last Modified
Sep 10, 2015
Viewed
4407 times

University of Texas Gift Agreement

Sample gift agreement that can be adapted by land trusts to use for cash donations to fund a particular project. Includes provision regarding naming a place after the donor.
Last Modified
Mar 19, 2018
Viewed
2129 times

University of Virgina Gift Agreement

Sample gift agreement for cash donations that can be adapted and modified by conservation organizations.
Last Modified
Mar 19, 2018
Viewed
1874 times