Donor-Restricted Gifts Simplified by Dan Busby (2007-12-14)

Donors often restrict the charitable gifts they make to a church or other charity. These gifts can be very effective in funding the charity s projects or other specified causes. The donors have the satisfaction of knowing the gift will accomplish certain of their charitable objectives. Donor-imposed restrictions create specific responsibilities for the recipient ministry to comply with ethical practices, generally accepted accounting principles and ECFA Standards. Since funds raised under the deputized fund-raising approach are often considered restricted gifts, this important topic is also covered in this book. This new book replaces the earlier 112-page version and represents the most comprehensive analysis of accounting, tax, legal, ethical, and other issues relating to donor-restricted gifts.