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donor-imposed condition

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A requirement that the receiving nonprofit organization must return an asset to the donor in the event that some future and uncertain event does or does not occur.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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