For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DONATION. Includes donations, contributions and gifts.
RESTRICTED DONATIONS. Those to which the donor has attached terms, conditions, or purposes. Income or revenues in the form of tax distributions, tax receipts, fees, rentals, contractual payments, and the like, are not to be considered donations.
UNRESTRICTED DONATIONS. Those to which the donor has not attached terms, conditions, or purposes.
(Ord. 2020-12, passed 12-17-2020)