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Donor Restriction Release CalculatorPurpose and Time Restrictions

What is this money worth, or what does it cost, over time?

Net assets released from purpose restrictions by qualifying expenses, plus time restrictions that have lapsed, and the restricted balance that remains.

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  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Total released from restrictions
$200,000
Purpose releases plus lapsed time restrictions
Released by purpose expenses
$175,000
Released by passage of time
$25,000
Drawn to one scale
Total released from restrictions$200,000
Released by purpose expenses$175,000
Released by passage of time$25,000
Purpose-restricted balance remaining$35,000
Qualifying expenses funded from unrestricted resources$0
All results
MeasureResult
Total released from restrictions$200,000
Released by purpose expenses$175,000
Released by passage of time$25,000
Purpose-restricted balance remaining$35,000
Qualifying expenses funded from unrestricted resources$0
How this was worked out
Work shownrecomputed as you type
Purpose release = lesser of (restricted balance + new restricted gifts) and qualifying expenses incurred
Time release = restricted amounts whose time has passed
Expenses above the restricted balance are funded from unrestricted resources

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Purpose release = lesser of (restricted balance + new restricted gifts) and qualifying expenses incurred
  • Time release = restricted amounts whose time has passed
  • Expenses above the restricted balance are funded from unrestricted resources

How it works

Donors may restrict resources to a specified date (time restriction), a specified purpose (purpose restriction), or both, as the Form 990 instructions for Part X describe. A purpose restriction is met when the organization incurs expenses for that purpose; a time restriction is met when the date arrives.

Work one purpose at a time. Where a gift carries both a time and a purpose restriction, both must be met before release, so enter it under one heading only once both conditions are satisfied.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can the release exceed the restricted balance?

No. Expenses above the restricted balance are paid from unrestricted resources, and the tool shows that amount separately.

Does a release appear on Form 990 Part VIII?

No. A release is a reclassification between net asset classes, not revenue.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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