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Restricted Gifts

No Strings Attached

2001
Authors: Ken Hoffman
This brief argument against the use of restricted gifts originally appeared in Third Sector on August 9, 2001.
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Aug 28, 2015
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Restricted Gifts: Issues to Consider Before Making or Taking a Gift for a Specific Purpose

2015
Organizations/Sources: Pennsylvania Land Trust Association
A restricted gift of cash, land, easement or other property may only be used for a particular purpose rather than an organization’s general purposes. Both donor and donee need to be aware of the issues raised by limiting the use of a gift.
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Apr 28, 2017
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The Restricted Gift Life Cycle, or What Comes Around Goes Around

2007
Authors: John K. Eason
Organizations/Sources: Fordham Law Review
Excerpt from the introduction: "A given donor's interests become more pronounced, or at least her objectives become more particularly identifiable, when the donor makes her contribution in the form of a restricted gift. A restricted gift is one with respect to which the donor has specified certain terms and conditions that are to govern the administration and/or application of the gifted assets. The donor's interests, in this regard, include a general desire "[t]o be assured [that her] gifts will be used for the purpose for which they were given." The overriding issue is thus one of honoring donor intent. As time passes after the inception of the gift, the issue is often less favorably characterized as one of enduring and potentially unwise dead-hand control." 41 pp.
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Sep 10, 2015
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