Accounting for donor-restricted endowment funds in the age of COVID-19
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Accounting for donor-restricted endowment funds in the age of COVID-19

Nov 15, 2022 · 12 min read

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As not-for-profit entities (NFPs) have been navigating the challenges of the COVID-19 pandemic and finding sources of additional resources, many organizations with donor-restricted endowment funds have looked to these vehicles as potential sources to bridge the gap for budget shortfalls. Options range from increased “prudent” spending to seeking donor modifications on restrictions and perhaps borrowing from them under an intra-organizational loan. Since donor-restricted endowment funds are subject to state law in all 50 states and the District of Columbia, the

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