Donor Restrictions – What Will They Think of Next?

This session will address the issues created when donors place restrictions on their gifts. We will review the various types of restrictions donors desire, the tax issues caused by donor restrictions, and learn why some restrictions can render a gift non-deductible.  We will also discuss the impact of restrictive purpose clauses on the charity, with plenty of "real life" examples, and review a charity's options with an unworkable gift.