Net Assets With Donor Restrictions

For not?for?profit organizations, the portion of net assets of a not?for?profit entity that is subject to donor?imposed restrictions. Donor?imposed restrictions represent donor stipulations that specify a use for a contribution more specific than the broad limits associated with the nature of the not?for?profit organization, the environment in which it operates, or the purposes defined by the articles of incorporation. Donor?imposed restrictions may be temporary or perpetual in nature. See also net assets and net assets without donor restrictions.