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Restricted Funds Tracking: Ensure Compliance and Transparency

How to track restricted funds in your nonprofit for compliance and donor trust.

Restricted Funds Tracking: Ensure Compliance and Transparency

Tracking restricted funds is essential for nonprofit compliance and transparency. Donors and grantors trust you to use their gifts as intended—and the right software makes it easy to honor that trust.

What Are Restricted Funds?

Restricted funds are donations or grants that come with specific conditions on how they can be used. There are two main types:

1. Temporarily Restricted Funds

Funds restricted for a specific purpose or time period. Once the restriction is met, they become unrestricted.

Examples:

  • A grant for a specific program
  • A donation for a building campaign
  • A gift to be used after a certain date

2. Permanently Restricted Funds

Funds that must be maintained in perpetuity, with only the income available for use.

Examples:

  • Endowment principal
  • Named scholarship funds

Why Restricted Funds Tracking Matters

1. Donor Trust

Donors give restricted gifts because they care about a specific cause. Honoring restrictions builds trust and encourages future giving.

2. Grant Compliance

Grantors require detailed reporting on how funds are spent. Failure to comply can result in clawbacks or loss of future funding.

3. Audit Readiness

Auditors scrutinize restricted fund accounting. Accurate tracking ensures clean audits.

4. Board Governance

Your board is responsible for ensuring funds are used appropriately. Clear tracking supports good governance.

5. Legal Requirements

Misusing restricted funds can have legal consequences. Protect your organization with proper tracking.

Key Features of Restricted Funds Tracking Software

1. Tag and Track Restricted Gifts

Assign fund codes and restrictions to every gift. Track spending against each fund.

2. Monitor Spending by Fund

See real-time balances and spending for each restricted fund. Prevent overspending or misallocation.

3. Automated Compliance Reports

Generate fund-specific reports for grantors, auditors, and your board with one click.

4. Alerts and Notifications

Get notified when a fund is running low or when a restriction deadline is approaching.

5. Inter-Fund Transfers

Move funds between accounts with proper documentation and approval workflows.

6. Audit Trails

Maintain a clear record of every transaction for compliance and audits.

Common Restricted Funds Challenges and Solutions

ChallengeSolution
Mixing restricted and unrestricted fundsAutomatic fund tagging and alerts
Grant complianceFund-specific budgets and reports
Audit preparationAutomated audit trails
Manual trackingCentralized fund tracking software
Lack of visibilityReal-time dashboards

Best Practices for Restricted Funds Tracking

  • Document restrictions clearly: Keep records of donor and grantor restrictions for every fund.
  • Train your team: Ensure staff understand how to code transactions correctly.
  • Review fund balances monthly: Catch errors and variances early.
  • Communicate with donors: Provide impact reports showing how restricted gifts were used.
  • Reconcile regularly: Match fund balances to bank statements and reports.

How to Choose Restricted Funds Tracking Software

  1. Assess your fund structure: How many restricted funds do you manage?
  2. Evaluate integration needs: Does the software connect with your CRM and donation platform?
  3. Check compliance features: Look for FASB reporting, grant tracking, and audit readiness.
  4. Consider ease of use: Choose a solution your team can learn quickly.
  5. Request a demo: Test the software with your real-world workflows before committing.

Alignmint: Track Every Dollar

Alignmint's restricted funds tracking ensures you never miss a compliance requirement. Tag gifts, monitor spending, and generate reports—all in one platform.

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