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Restricted Fund Method
An accounting method used by not-for-profit organizations where donations are classified based on donor-imposed restrictions on their use.
Operating Fund
A reserve of cash set aside for the day-to-day financial operations of an organization, business, or government entity.
Capital Fund
A reserve of money that is set aside for long-term investment projects or to cover future expenses and liabilities.
Endowment Fund
A fund established to finance a particular purpose of an organization, where the principal is kept intact while the investment income is available for use.
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