The loan fund may have been established by government grant, or restricted donation.
It is also possible that a temporarily restricted donation established the fund.
In some instances, funds and subfunds will be fragmented because restricted donations and unrestricted monies have been commingled within the fund.
If restricted donations are the source of additions to the unexpended plant subfund, then its equity will be classified as temporarily restricted.
Golemme, a member of the Massachusetts Bar Association's Taxation Law Section and a lawyer with Taylor, Ganson & Perrin LLP in Boston, said that with restricted donations
, a charity is generally obliged to comply with those restrictions or not accept the property if it cannot comply.
The amounts were drawn from restricted donations
to the diocese's "Future Full of Hope" fund and from a collection for overseas missions.
In addition to reducing the number of restricted donations
, UWPV is making strides in garnering a younger constituency.
That concern, Ross said, is the reason why the vast majority of US living-donor transplant programs have restricted donations
to those with close family or emotional ties to the patient.
But, a positive common thread is the restricted donations
continue to be strong.