By Caroline Paulus, CPA, Manager and Beth Anne Akers, CPA, Manager at Blue & Co.

When circumstances shift and a not-for-profit needs to repurpose restricted funding, balancing donor intent with governance requirements and legal compliance is critical. Proper planning, transparent donor communication, and careful documentation help ensure your organization protects donor trust while continuing to fulfill its mission.

If your organization is navigating potential modifications to donor-restricted funds, the advisors at Blue & Co. are available to help guide you through every stage of the process. Reach out to a Blue & Co. advisor today to learn how our team can support you.

To learn more about navigating changes to restricted gifts, read the full article here.