Endowment Structure, Types, and Terms


To understand how the accounting structure works, please see the chart below. The market value of an endowment is based on a combination of donations and investment earnings less the annual distribution.

Endowment types

There are three types of endowment distribution classifications:

  • Restricted: The donor restricts the distribution to certain uses (e.g. scholarships, bursaries, research centre)
  • Designated: The Foundation Board restricts the distribution to certain uses, usually at the time of the gift or bequest.
  • Unrestricted: When there is no restriction and the distribution can be used for any purpose.

To find out the type of endowment supporting your area, and the terms associated with it, please contact:

Heather Gropp, Donor Relations Agreement Officer

Endowment Reporting Tips & References

Click the following links to:

  1. Understand the various terms and abbreviations used to identify and describe the university's endowments.

  2. Learn how to modify FAST Endowment and Donor Reporting filters to better meet your report needs.