Restricted Funds Management

Table of Restricted Funds Management Categories

To aid in the transacting and reporting of restricted funds, a classification system has been created to categorize specific endowment funds based on their degree of restriction from the donors. The ranking system has four levels, with Category 1 being least restrictive and Category 4 being most restrictive.

Category	Fund Restriction Description	Examples of Terms
1	Unrestricted to Dartmouth College or to one of the professional schools and used to support general purposes.	For the Medical School To support Dartmouth College
2	Broadly restricted to a division, department or general needs of a large program.	For the benefit of the Library To support the Chemistry Dept. For undergraduate financial aid In support of Athletics For faculty salaries in Humanities
3	Restricted to items, programs or activities within a division, department or general large program.	For student counseling services Scholarships for undergraduate students from Ohio For the purchase of rare books Programs in international economics
4	Restricted to very specific items, programs or activities.	For Forensic Union team travel to the Freshman Nationals Acquisitions of contemporary works of art in three-dimensions with preference given to works done in cast glass, ceramic and bronze