Donor-Restriction Release
Reconcile nonprofit donor-restriction releases with qualifying expenditures.
Description
Donor-restriction releases compare recorded amounts with qualifying expenditures and available restricted funds.
Donor-restriction releases compare recorded amounts with qualifying expenditures and available restricted funds.1
Reconcile nonprofit donor-restriction releases with qualifying expenditures.
When to use Donor-Restriction Release
Use this tool to reconcile nonprofit donor-restriction releases with qualifying expenditures.
Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
How to use Donor-Restriction Release and understand its results
- Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
- Enter openingRestrictedBalance, newRestrictedDonations, qualifyingExpenditures, recordedReleases, tolerance using the field table and calculation rules, then run the tool.
- Read availableRestrictedFunds, eligibleRelease, releaseDifference, closingRestrictedBalance, releaseSupported. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| openingRestrictedBalance | Opening restricted balance | number; minimum: 0 | Required |
| newRestrictedDonations | New restricted donations | number; minimum: 0 | Required |
| qualifyingExpenditures | Qualifying expenditures | number; minimum: 0 | Required |
| recordedReleases | Recorded restriction releases | number; minimum: 0 | Required |
| tolerance | Allowed release difference | number; minimum: 0 | Required |
Enter nonnegative amounts/tolerance with releases≤opening+new. Return available/eligible/difference/closing based on recorded releases and inclusive absolute gate.
eligible=min(available,expenditures); difference=recorded−eligible Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| availableRestrictedFunds | Available restricted funds | number; minimum: 0 |
| eligibleRelease | Eligible release | number; minimum: 0 |
| releaseDifference | Recorded minus eligible release | number |
| closingRestrictedBalance | Closing restricted balance | number; minimum: 0 |
| releaseSupported | Recorded release is supported | boolean |
{
"input": {
"openingRestrictedBalance": 1000,
"newRestrictedDonations": 500,
"qualifyingExpenditures": 400,
"recordedReleases": 400,
"tolerance": 0
},
"output": {
"availableRestrictedFunds": 1500,
"eligibleRelease": 400,
"releaseDifference": 0,
"closingRestrictedBalance": 1100,
"releaseSupported": true
}
}Limitations and assumptions
No donor terms, expenditure eligibility or release authorization is established.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Frequent-Flyer Breakage: Roll forward frequent-flyer liability and calculate breakage. For a complementary task, use Grant Cost Allowability: Summarize allowable and questioned costs in a tested grant sample.
References
-
Donor-Restriction Release — tool.io
Similar or alternative tools
- Frequent-Flyer Breakage
Roll forward frequent-flyer liability and calculate breakage.
- Grant Cost Allowability
Summarize allowable and questioned costs in a tested grant sample.