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donor-imposed restriction

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Either a temporary restriction or a permanent restriction imposed by the donor of an asset when it is contributed to a nonprofit organization.

Dictionary

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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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