Temporarily Restricted Funds

Temporarily Restricted Funds

In a non-profit's year-end financial statement, money that may not be spent for a certain period of time except for specified purposes. Temporarily restricted funds, which may come from restricted donations, are expected to be spent in fairly short order.
References in periodicals archive ?
6 days cash on hand (DCOH) and cash equal to 69% of debt (including temporarily restricted funds earmarked for the Campus Transformation Project) is weaker than the category medians, the projected continuation of the historically strong operating cash flow, coupled with the new plan of finance, allows for further build-up of cash with unrestricted cash equal to debt by 2013.
5 million of temporarily restricted funds which are donor restricted monies but earmarked for portions of the Campus Transformation Project.