If your year-end campaign solicits donations for a specific project, program or other purpose or timeline, the donations received may be restricted for the specified purpose. Even if the donor doesn’t specify a restriction when they make the donation, the campaign solicitation that incited the donation may imply a restriction in the mind of the donor. If the donor reasonably expects their contribution to be used for the purpose indicated in the campaign, the organization should generally comply with the intention or specifically ask the donor for permission to use the funds for a different purpose.
November 30, 2015