These are for donations where the donor has specified that the gift is to be invested for the longer term, but where no trust fund has been established. In most cases the donor has also placed restrictions on the use of the income arising.

IC** Sources of funds are used for funds designated for specific longer-term purposes by the University. In these cases, because the restrictions are not externally imposed, the treatment in the financial statements differs from the standard treatment for I Sources of Funds.

Latest version 01 May 2024