• Jordan

    Member
    August 14, 2026 at 6:14 pm

    In my view, the release should generally follow the purpose of the donor restriction. Amounts can be released as eligible construction and outfitting costs are incurred rather than waiting until the building is placed in service. The key FASB guidance is ASC 958-205-45-9. This addresses the release of donor-imposed restrictions when the specified purpose or time restriction is satisfied.

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