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Donor-restricted Gifts Archive

Associated Program Cost Administrative Policy

Policy Wake Forest University incurs both direct and indirect costs associated with administering restricted gifts, whether endowed to provide resources for core activities into the future or to support current operations. Indirect costs include, but are not limited to, classroom space, office space, administrative support, […]

Underwater Endowment Funds Administrative Procedure

Procedure The purpose of this document is to establish procedures guiding Wake Forest University’s management of underwater donor-restricted endowment gifts (i.e., determination, accounting, and spending of the gifts). A donor-restricted endowed gift is underwater when its market value is less than the original gift value […]

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