When a donor restricts a donation for a specific purpose or timeframe, the donee nonprofit must abide by the donor’s restriction in most cases. Exceptions are made when the donor attempts to restrict a donation for a specific person or company, when the restriction is not related to the exempt purpose of the nonprofit or when the nonprofit has received permission from the donor to release the restriction. If a donor gives your nonprofit $50,000 to repair a building owned by the nonprofit, none of the funds may be used for any other purpose. Any excess left after the repairs are complete must either be kept in a reserve for future repairs or the donor must release the funds for other purposes. Nonprofits are not required to abide by restrictions that would jeopardize the exempt status of the organization.