N.Y. Comp. Codes R. & Regs. tit. 10 § 441.297
Current through Register Vol. 46, No. 53, December 31, 2024
Funds restricted by donors or grantors for specific purposes. Restricted funds generally fall into three categories: plant replacement and expansion fund, specific purpose fund, and endowment fund. The accounts within each restricted fund are self-balancing, as each fund constitutes a separate accounting entity.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.297