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1
Unused Restricted Funds - EmpoweringStewardship
https://empoweringstewardship.com/en/Resources/Church-Budgeting-Finances/Unused-Restricted-Funds
3
Liability for Diversion of Funds in Churches
https://www.churchlawandtax.com/manage-finances/charitable-contributions/liability-for-ignoring-donors-designations/
4
Nonprofit Restricted Funds For Churches - Do They Apply?
https://www.churchtrac.com/articles/nonprofit-restricted-funds
5
How to Handle Designated Donations Given to Your Ministry
https://www.startchurch.com/blog/view/name/how-to-handle-designated-donations-given-to-your-ministry
6
Misappropriating Nonprofit Funds - A Look At Restricted ...
https://www.501c3.org/misappropriating-nonprofit-funds/
7
Understanding Restricted Funds - Wegner CPAs
https://www.wegnercpas.com/understanding-restricted-funds/
8
Limitations on Restricted Funds: What Churches Should Know
https://www.churchlawandtax.com/manage-finances/charitable-contributions/qa-can-restricted-funds-be-used-for-anything-but-their-intended-purpose/
9
Designated Giving versus Restricted Giving - Miller Management
https://goodfaithaccounting.com/designated-giving-versus-restricted-giving-whats-the-difference/
10
The Biggest Challenges of Restricted Gifts and How You Can ...
https://www.vanderbloemen.com/resources/restricted-funds/
11
Restricted Funds: Everything Your Nonprofit Needs to Know
https://www.jitasagroup.com/jitasa_nonprofit_blog/restricted-funds/
12
Designated Giving - Properly Handling Restricted Funds
https://empoweringstewardship.com/en/Resources/Church-Budgeting-Finances/Designated-Giving---Properly-Handling-Restricted-Funds
13
Managing Restricted Funds - Propel Nonprofits
https://propelnonprofits.org/resources/managing-restricted-funds/
14
Charitable Gift Restrictions - Wagenmaker & Oberly
https://www.wagenmakerlaw.com/blog/giving-and-getting-when-charitable-gifts-are-restricted-or-not
15
Is there a process where we could re-designate unused ...
https://nccumc.org/treasurer/faq/unused_restricted_funds/
16
Understanding Designated Funds and Their Proper Use
https://church-admin.org/2022/02/05/understanding-designated-funds-and-their-proper-use/
17
Diverting Restricted Funds During a Crisis
https://www.fplglaw.com/insights/diverting-restricted-funds-crisis/
18
Restricted Funds: What Are They? And Why Do They Matter?
https://www.linkedin.com/pulse/restricted-funds-what-why-do-matter-jitasa
19
The Difference Between Restricted & Designated Offerings
https://www.startchurch.com/blog/view/name/the-difference-between-restricted-designated-offerings
20
Understanding the New IRS Rules for Restricted Donations
https://www.givesmart.com/blog/understanding-the-new-irs-rules-for-restricted-donations/
21
Designated Funds or Restricted Funds
https://www.freechurchaccounting.com/designated-funds-or-restricted-funds.html
22
Restricted Funds: Expert Advice for Managing Donor Restrictions
https://araize.com/nonprofit-restricted-funds/
23
Returning Restricted Funds to General Fund Account
https://quickbooks.intuit.com/learn-support/en-us/other-questions/returning-restricted-funds-to-general-fund-account/00/554697
24
[PDF] Designated Giving: Properly Handling Restricted Funds
https://ag.org/-/media/AGORG/About/General-Treasurer/ChurchAdminEssentials/Articles/February-2013-Featured-Article.pdf
25
Fund Accounting: What Is It and How Can Your Church Use it?
https://www.flockbase.com/fund-accounting-for-churches/
26
A Quick Guide to Nonprofit Surpluses and Deficits - GrowthForce
https://www.growthforce.com/blog/a-quick-guide-to-nonprofit-surpluses-and-deficits
27
Do restricted funds need to be kept in a separate bank account?
https://www.nonprofitaccountingbasics.org/accounting-bookkeeping/do-restricted-funds-need-be-kept-separate-bank-account
28
[PDF] Managing Restricted Funds | Parish Resources
https://www.parishresources.org.uk/wp-content/uploads/restrictedfunds.pdf
29
[PDF] Policy on Restricted and Designated Funds | Utah Bishop Search
https://utahbishopsearch.org/wp-content/uploads/2018/12/Policy-On-Restricted-and-Designated-Funds-Current.pdf
30
Restricted Giving vs. Unrestricted Giving: The Main Differences
https://www.ministrybrands.com/church-management/restricted-giving-vs-unrestricted-giving
31
Local Church Use of Designated Funds During Time of Crisis
https://www.ctcumc.org/COVID-19-desginated-funds
32
What Ministry Leaders Need to Know About Donor-Restricted ...
https://www.churchlawcenter.com/church-law/what-ministry-leaders-need-to-know-about-donor-restricted-donations/
33
The Ultimate Guide to Nonprofit Restricted Funds - Springly
https://www.springly.org/en-us/blog/restricted-funds-nonprofit/
34
Fund Accounting for Nonprofits & Charities
https://thecharitycfo.com/fund-accounting-for-nonprofits-charities/
35
Funds vs. Donor Restricted Accounts - User Support Forum
https://www.powerchurch.com/forum/viewtopic.php?t=11891
36
The Difference Between Restricted and Unrestricted Funds
https://www.instrumentl.com/blog/restricted-unrestricted-funds-difference
37
Policy for Designated Donations – Faith Community Church
https://www.fccoxnard.org/designated-donataions-policy
40
Unlocking Restricted/Designated Funds for Faith Based ...
https://www.michaelbest.com/Newsroom/329002/Unlocking-RestrictedDesignated-Funds-for-Faith-Based-Organizations
41
Fund Types and Categories - Church Windows
https://churchwindows.com/wp-content/uploads/cwhelp/Content/05%20Accounting/10%20Fund%20Accconting/051002_Funds.htm
43
[PDF] Charitable Contributions
https://www.kybaptist.org/wp-content/uploads/2021/05/Charitable-Contributions.pdf
44
[PDF] Restricted funds: Rationalisation and Registration
https://www.churchofengland.org/sites/default/files/2021-11/restricted_funds_guidance_-_rationalisation_and_registration_march_2021.pdf
45
How to Record Restricted Contributions for Your Ministry in ...
https://www.goshenaccountingsvcs.com/blog/restricted-contributions-churches-quickbooks-online
46
Segregating designated and budget funds - User Support Forum
https://www.powerchurch.com/forum/viewtopic.php?t=18680
47
6.2.1 - Unrestricted or Undesignated Donations
https://handbook.la-archdiocese.org/chapter-6/section-6-2/topic-6-2-1
48
5130. Restrictions on the Purchase and Sale of Initial Equity ...
https://www.finra.org/rules-guidance/rulebooks/finra-rules/5130
49
What you can and can't do with your charity's money
https://www.stewardship.org.uk/blogs/what-you-can-and-cant-do-your-charitys-money
50
[PDF] Reorganisation of Restricted Funds Guidance for charity ...
https://www.oscr.org.uk/media/ihtigoiy/reorganisation-of-restricted-funds-guidance.pdf
51
Is it legal for an organization to use donated money for ... - Quora
https://www.quora.com/Is-it-legal-for-an-organization-to-use-donated-money-for-something-other-than-the-intended-purpose-without-permission
53
[PDF] LEGAL COMPENDIUM FOR COMMUNITY FOUNDATIONS
https://cof.org/sites/default/files/documents/files/Component-Funds-The-Absence-of-Material-Restrictions.pdf
54
[PDF] Tax Guide for Churches and Religious Organizations - IRS
https://www.irs.gov/pub/irs-pdf/p1828.pdf
55
[PDF] Accounting for Restricted Donations Fundraising and Ministry ...
https://communique.archatl.com/wp-content/uploads/Accounting-for-Restricted-Donations-Fundraising-and-Ministry-Funds.pdf
57
Don't Let Restricted & Designated Funds Derail Your Church's ...
https://www.churchcentraloffice.com/blog/Dont-Let-Restricted-Designated-Funds-Derail-Church-Vision
58
Understanding ways to support federal candidates - FEC
https://www.fec.gov/introduction-campaign-finance/understanding-ways-support-federal-candidates/
59
Accounting requirements for donor-imposed restrictions and ...
https://journals.co.za/doi/pdf/10.10520/EJC72521
60
Should restricted funds be in a separate bank account?
https://expenseplus.co.uk/fund-accounting/should-restricted-funds-be-in-a-separate-bank-account/
61
[PDF] CHARITABLE CONTRIBUTIONS AND FUND MANAGEMENT
https://www.absc.org/files/uploads/CharitableContributionsandFundManagement.pdf
62
Summary of the HIPAA Privacy Rule - HHS.gov
https://www.hhs.gov/hipaa/for-professionals/privacy/laws-regulations/index.html
63
Chapter 2 | The Church of England
https://www.churchofengland.org/resources/clergy-resources/pcc-accountability-guide/chapter-2
64
Carson v. Makin: Using Government Funds for Religious Activity
https://www.congress.gov/crs-product/LSB10785
65
Securities Act Interpretive Statement 23
https://dfi.wa.gov/industry/securities-act-interpretive-statements/securities-act-interpretive-statement-23
66
501(c)(3) Organization: What It Is, Pros and Cons, Examples
https://www.investopedia.com/terms/1/501c3-organizations.asp
67
Financial Assistance to Church-Related Institutions | US Law
https://www.law.cornell.edu/constitution-conan/amendment-1/financial-assistance-to-church-related-institutions
68
CLASS or LOCATION for tracking Restricted Funds - QuickBooks
https://quickbooks.intuit.com/learn-support/en-us/reports-and-accounting/class-or-location-for-tracking-restricted-funds/00/1433234
69
[PDF] Fund Accounting for Charities - Singapore
https://www.charities.gov.sg/PublishingImages/Resource-and-Training/Publications/Books/Documents/Handbook%202%20-%20Fund%20Accounting%20for%20Charities%20E-copy.pdf
70
Are US churches required to return any unused donated funds ...
https://www.quora.com/Are-US-churches-required-to-return-any-unused-donated-funds-if-they-were-not-used-for-charitable-purposes-similar-to-non-profit-organizations
71
Completing Form T3010 Registered Charity Information Return
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4033/t4033-completing-registered-charity-information-return.html
72
A guide to the data protection exemptions | ICO
https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/exemptions/a-guide-to-the-data-protection-exemptions/
73
How Churches Use Fund Accounting - Springly
https://www.springly.org/en-us/blog/fund-accounting-for-churches/
74
My church had designated funds for a program not moving ...
https://www.askalawyeroncall.com/business-law/lzjmd-church-designated-funds-program-not-moving.html
75
PENNSYLVANIA MUNICIPALITIES PLANNING CODE
https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1968/0/0247..HTM
76
"Religious Covenants on Former Church Property" by Patrick E ...
https://canopyforum.org/2023/05/03/religious-covenants-on-former-church-property/
77
[PDF] charities sorp (frs 102) - gov.uk
https://assets.publishing.service.gov.uk/media/5e6102c286650c513b442f14/charities-sorp-frs102-2019a.pdf
78
Asset Protection for Churches and Nonprofits
https://www.simmsshowerslaw.com/asset-protection-for-churches-and-nonprofits/
80
Equal Participation of Faith-Based Organizations in the Federal ...
https://www.federalregister.gov/documents/2020/12/17/2020-27084/equal-participation-of-faith-based-organizations-in-the-federal-agencies-programs-and-activities
82
Contributions to an Individual are Not Tax Deductible
https://www.freechurchaccounting.com/contributions-to-an-individual.html
83
Faith-Based Funding: Legal Issues Associated with Religious ...
https://www.everycrsreport.com/reports/R41099.html
85
Anti-money laundering guidance for the legal sector
https://www.lawsociety.org.uk/en/topics/anti-money-laundering/anti-money-laundering-guidance
86
[PDF] Driver's Manual - Oklahoma.gov
https://oklahoma.gov/content/dam/service-oklahoma/Documents/OklahomaDriverManual2023.pdf
88
How to Handle Designated Giving and Donor-Restricted ...
https://resourcesfordeacons.com/how-to-handle-designated-giving-and-donor-restricted-church-funds/
89
Catholic Church and abortion - Wikipedia
https://en.wikipedia.org/wiki/Catholic_Church_and_abortion
90
How to Record Restricted Contributions (Part 1 of 4) - YouTube
https://www.youtube.com/watch?v=_UIDaPRZFJQ
91
Plan Your Visit | The National WWII Museum | New Orleans
https://www.nationalww2museum.org/visit/plan-your-visit
92
Freemasonry | Definition, History, Stages, Lodges, & Facts
https://www.britannica.com/topic/Freemasonry
94
Aetna Member Benefit & Service FAQs
https://www.aetna.com/faqs-health-insurance/member-rights-member-services-faqs.html
96
Carmella Papia Obituary - Waltham, MA - Brasco Funeral Home
https://brascofuneralhome.com/book-of-memories/4142227/Papia-Carmella/index.php
97
Digital Marketing Meets DOJ Oversight: What Businesses with ...
https://www.bakerdonelson.com/digital-marketing-meets-doj-oversight-what-businesses-with-digital-campaigns-should-do-to-manage-adtech-risks
98
What to Know | Religious Organizations and Matching Gifts
https://doublethedonation.com/religious-organizations-and-matching-gifts/
99
Texas again lowers restrictions on firearms | The Texas Tribune
https://www.texastribune.org/2025/06/18/texas-legislature-gun-restrictions/
100
Maudine Redcay Obituary - Stradling Funeral Homes
https://www.stradlingfuneralhome.com/memorials/maudine-redcay/5607645/index.php