The Park and Recreation Board shall not accumulate any sums derived from taxation in excess of 25% of the succeeding year’s budget. Any donations or bequests not designated to particular projects should be utilized within two years of the receipt of same. If, in fact, the funds derived from donations or bequests are not used as set forth herein, said money shall be payable in trust to a local banking institution, and distributed by its trust officer for those purposes as set forth in § 2.00 of this chapter.