Appropriation Funds allocated through an operating budget allocation process.
Examples are general, state, or federal appropriation accounts.
Agency Exchange transaction in which the reporting organization acts as an agent, trustee, or intermediary for a donor or donee. Assets received as an agent are not revenues of the agent, nor are disbursements made as an agent expense of the agent. Annuity Deferred giving agreement. Upon termination, the principal of annuity funds is transferred to the fund group designated by the grant or, in the absence of such a designation, to unrestricted current funds revenue and accorded the same treatment as unrestricted expired term endowments. Annuity Trust Trust created by a donor irrevocably transferring money or securities for the benefit of a charitable organization in exchange for a fixed dollar amount to be paid at least annually to a designated beneficiary or beneficiaries for their lifetimes or for a fixed term not to exceed 20 years.