SABA Guidelines for Establishing Endowments

Supporting Documentation

As a matter of information, donors will be provided the document Uniform Management of Institutional Funds Act (Act 157 of 1976), produced by the Michigan Department of Labor & Economic Law.  

References

AICPA Audit and Accounting Guide: Not-for-Profit Organizations. (2005). New York, NY: American Institute of Certified Public Accountants.

Michigan Department of Labor & Economic Law (Section 451.1201). Uniform Management of Institutional Funds Act (Act 157 of 1976).

Moerschbaecher, L. S. (2001). Building an Endowment Right from the Start. Chicago, IL: Precept Press.

Schumacher, E. C. (2003). Building Your Endowment. San Francisco, CA: Jossey-Bass.

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