Sample for Practice 6A: Criteria for Nonprofits' Operating
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About This Sample
Operating reserves or unrestricted fund balances are funds available for use by the organization at the discretion of the board of directors (i.e., net unrestricted money). This two-page document provides an overview of their purpose, discusses how much is enough, and summarizes a survey of 25 national associations' reserves.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.