What is the difference between Net assets with and without donor restrictions?
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Last modified 4/12/2024 3:19:42 AM EST |
Applicable To
990-PF
990-N
990-EZ
990
8868
1120-POL
Donors to an organization may restrict the donations made by them to a particular cause or a project. The net assets with those restrictions are called net assets with donor restrictions. The donations that are not restricted to a specific purpose or a project are called net assets without donor restrictions.