Restricted Funds.

Restricted funds are gifts that must be used only for the specific purpose identified by the donor or the Session. When someone gives money and designates it for missions, benevolence, building projects, youth ministry, or any other stated purpose, the church is legally and ethically required to honor that designation. These funds are tracked separately in the accounting system, cannot be redirected to general expenses, and may only be spent in ways that fulfill the donor’s stated intent. Maintaining proper restricted‑fund accounting protects donor trust, supports transparency, and ensures faithful stewardship. 

There are two main categories of restricted funds:  Restricted Benevolences (F01) and Restricted Program Funds (Category F03).