-
Hi Sean and Dave, and thanks for participating in the forum! Not knowing all the specifics, I would see the restricted funds as going to the cost of producing the books (as well as any related costs like administration of the donation, shipping, etc). If the donors were donating the books as an in-kind contribution you would value that at the market value of the books but since you are having the books produced yourself I would see the donated funds simply covering the production and related costs. Looking forward to hearing from the community!