What is donor imposed restrictions in Not for profit
organizations
Donor-Imposed restrictions limit the use or benefits of a contributed asset because particular specifications regarding the use of the contributed asset are given. The specification regarding the use of the contributed asset is limited within the given nature and environment of the business for use of the contributed assets. That indicates wider use of the contributed asset is possible but the restriction limits the use of the contributed asset in a narrow scope. Donor-Imposed restrictions limit the use of the contributed asset within the narrow scope of Not for profit organization’s articles of incorporation or comparable documents or bylaws.
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