[Verse 1] Sarah's nonprofit gets a million-dollar gift Strings attached for scholarships, donor's specific drift She could defer the contribution, match it year by year Or split it into separate funds, keep restrictions crystal clear [Chorus] Restricted fund accounting Separate pots for every purpose Track the donor's true intent Each dollar finds its surface While deferred contributions blend Restricted funds defend The boundaries that donors send [Verse 2] General fund holds unrestricted, operating cash flows free Scholarship fund holds restricted, locked until the key Board designates another fund, internally controlled Three buckets tell three stories that financial statements hold [Chorus] Restricted fund accounting Separate pots for every purpose Track the donor's true intent Each dollar finds its surface While deferred contributions blend Restricted funds defend The boundaries that donors send [Bridge] Advantages shine bright when transparency matters most Stakeholders see exactly where their contributions boast But complexity increases, more reports to reconcile Choose your method wisely, match your organization's style [Verse 3] Deferred method lumps together, releases over time Restricted method segregates, each fund's paradigm Both achieve the same result when rolled up for the view But fund accounting shows the paths that donor dollars flew [Final Chorus] Restricted fund accounting Separate pots for every purpose Donor restrictions stay intact Transparency's service While deferred may simplify Restricted funds clarify The promises that money ties [Outro] Choose the method that serves best Your stakeholders' needs expressed
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