||UNRESTRICTED: Funds including bequests,
given by the Donor without any restriction, regardless of any subsequent
designation by the institution for current operations, to function as endowment,
or to construct facilities. In cases where the donor expresses a preference
but leaves the decision as to use to the institution, the gift should be
reported as Unrestricted.
||ACADEMIC DIVISION: Funds that have been
restricted for a particular academic division or department of the institution
-- such as the College, Humanities, etc. -- but upon which no further restriction
has been placed.
||FACULTY AND STAFF COMPENSATION: Funds
that have been restricted for faculty and staff salaries and employee benefits.
Includes funds in support of sabbatical and other professional leaves for
persons in the current employment of the institution. Funds given to support
lecture series and consultants should be reported under Other
Restricted Activities (code G).
||RESEARCH: Funds that are restricted to scientific, technical,
and humanistic investigation. This category includes grants and contracts
for individual and/or project research as well as those for institutes
and research centers.
||LIBRARY: Funds restricted to the acquisition,
restoration, and preservation of books, periodicals, manuscripts, maps,
computer systems or databases, audiovisual equipment, and other materials
and activities appropriate to a library. Funds for staff salaries and operation
and maintenance of the library should be reported under Faculty
and Staff Compensation (code F) and Operation and Maintenance
of Physical Plant (code Q).
||OPERATION AND MAINTENANCE OF PHYSICAL PLANT:
Funds credited to this category should include support restricted to the
ongoing operation of the physical plant, including its buildings and grounds,
other facilities, and equipment.
||STUDENT FINANCIAL AID: Funds that have
been restricted by the donor for financial aid to students, whether full-
or part-time, undergraduate or graduate. Such aid includes both need-based
and merit scholarships, graduate fellowships, athletic grants-in-aid, student
awards and prizes, and funds given in support of student work-study arrangements.
||PUBLIC SERVICE AND EXTENSION: Funds that
are restricted to support activities established primarily to provide non-instructional
services beneficial to individuals and groups external to the institution.
These activities include community service programs (excluding instructional
activities for credit).
||OTHER RESTRICTED ACTIVITIES: All restricted
funds that cannot be classified as to purpose in one or another of the
above restricted categories, or as Multipurpose (code
M) or Purpose Pending (code Z). Included in this category
are all gifts to the Hospitals and Clinics for patient care-related services.
||LOAN FUNDS: Funds restricted to be available
for loans to students, faculty, and staff.
||PROPERTY, BUILDINGS, AND EQUIPMENT: Gifts
of both real and personal property for the use of the institution, as well
as funds given for the purpose of purchasing buildings, other facilities,
equipment, and land for use of the institution; constructing or providing
major renovations of buildings and other facilities; and retirement of
||MULTIPURPOSE: To be used in the General
Ledger and in coding master accounts in the Subsidiary Ledger when
a donor places a broad programmatic purpose on the fund which encompasses
two or more of the unique purpose code values previously defined, and gives
some amount of discretion to the University in allocating monies to fulfill
||PURPOSE PENDING: To be used in the General
Ledger only to code holding accounts or suspense funds holding funds which
are awaiting the assignment of a purpose by the donor or the University.