What is the difference between preferenced/unrestricted and restricted gifts?
From a layman’s perspective, the practical difference between restricted and preferenced gifts is the amount of documentation required for DiscipleMakers, not typically how the gift is used. This is because we desire and are able to honor the donor’s preference of the majority of gifts received. For those who would like a more technical and detailed description, ECFA has published a book that is helpful in understanding the differences between preferenced and restricted gifts. We would encourage you to read Donor Restricted Gifts Simplified by Dan Busby, which you can purchase from ECFA.
