restricted foundation
[/rɪˈstrɪktɪd ˈfaʊnˈdeɪʃən/]
nounpl: restricted foundations
fundação restrita
1. A foundation or endowment with funds that can only be used for specific purposes, programs, or beneficiaries as determined by the donor or founder
The restricted foundation can only allocate its funds to educational scholarships in STEM fields.
A fundação restrita só pode alocar seus fundos para bolsas educacionais em áreas de STEM.
2. In nonprofit accounting, funds designated for particular uses rather than general operations
The organization received a restricted foundation grant earmarked for cancer research.
A organização recebeu uma doação de fundação restrita designada especificamente para pesquisa de câncer.
This term is commonly used in both US and Brazilian nonprofit sectors, particularly among NGOs, charitable organizations, and foundations. In Brazil, understanding restricted vs. unrestricted foundations is crucial for nonprofit management and tax compliance. The concept reflects donor intent and is integral to philanthropic governance in both countries.
Related Idioms & Phrases
restricted foundation with strings attached
funds tied to specific purposes
donor-designated restrictions
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