What is the difference between Net assets with and without donor restrictions?
26 views | Last modified 6/10/2020 7:18:45 AM EST | Added by ExpressTaxExempt Team

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.

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