[Verse 1] When donors give to help your cause There's timing rules you must not pause A gift comes in, but when's it earned Revenue timing must be learned Conditions block until you meet The donor's terms, then it's complete But restrictions just direct the use Revenue flows, no timing blues [Chorus] Conditions pause, restrictions flow C-O-R-N helps you know Conditions block the revenue door Restrictions guide what funds are for When barriers fall, the money's free Revenue recognition, that's the key Conditions pause, restrictions flow That's the timing you need to know [Verse 2] A grant arrives with strings attached Read the contract, terms are matched "Build a school by twenty-five" That's a condition, revenue waits to arrive But "use these funds for education" That's restriction, immediate recognition The donor's intent shapes the rule Timing matters, don't be fooled [Chorus] Conditions pause, restrictions flow C-O-R-N helps you know Conditions block the revenue door Restrictions guide what funds are for When barriers fall, the money's free Revenue recognition, that's the key Conditions pause, restrictions flow That's the timing you need to know [Bridge] Temporarily restricted funds Net assets marked till purpose runs Permanently restricted too Endowments held for revenue But conditional gifts must wait Until you meet the donor's gate Performance matters, promise kept That's when revenue is stepped [Verse 3] Pledges made need probability Will the donor pay, what's the reality If it's likely, book the gift Allowance for the doubtful shift Multi-year pledges, discount rate Present value, don't be late Fair value matters, market's call Revenue principles cover all [Final Chorus] Conditions pause, restrictions flow C-O-R-N helps you know Conditional gifts wait their turn Revenue comes when milestones earn Restricted funds flow right away Just marked for purpose, that's the way Conditions pause, restrictions flow NFP timing, now you know [Outro] When contributions come your way Know the rules that guide the day Revenue recognition's art Conditions and restrictions, set apart
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