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									                                 University of Notre Dame
                                   Endowment Policies

Donor Advised Funds

Account Initiation

Requests for new accounts are to be established by the presentation of an account request form
from the Development office to the Accounting and Financial Services office. The form is to be
properly signed by Development personnel and have supporting documentation attached. The
form should outline the type, amount, and classification of account to be opened. The request is
to be given to John Kush in Accounting and Financial Services for establishment of account.

Gift Receipt

All gifts are to be routed through the Development office for processing and acknowledgement
(i.e., gifts received in the General Accounting office for departments, donors, etc. are to be taken
to Development for processing).


It is the University’s policy to withhold two quarters of income for gifts over $100,000 to the
Endowment whose corresponding earnings reserve amount per unit is low. This is accomplished
by reviewing earnings reserve reports of all endowments two time per year and surrendering
fractional units to the reserve to bring it up to an acceptable level determined by the Manager of
Endowment Fund Accounting.

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