From the University of Notre Dame:

Our accounting system requires a determination of the type of account:

PERM    Endowment

TEMP    Gift, Earnings, restricted by donor for purpose

UN      Grant, Contract, Service for Fee

The grant or some non-gift source differs from the others because there is a
letter of agreement or contract requiring us to do something to earn or
receive the funds.  The existence of this arrangement differs from a GIFT.

Hope this is helpful.

Kathy Sobieralski

At 04:57 PM 4/10/96 U, you wrote:
>I am trying to find out how different universities deal with the distinction
>of a grant and a gift?  How is this determined?  By what criteria?
>
>Do other universities share resources between their development officers and
>the Sponsored Pojects offices?  How is the maintence of these resources
>handled?  How are new resources handled?
>
>Do both development officers and grant specialists on your campuses work
>together with faculty or seperately?  How do you communicate when one is
>working with a certain foundation or corporation, so that others on your
>campus don't also approach that same foundation?
>
>I would really appreciate direction and would be happy to post a collective
>summary of how campuses deal with these issues.  I think it would be easiest
>if any responses could be posted directly to me at,
>xxxxxx@oavax.csuchico.edu
>Thank you so much for taking the time to do this,  I think it will produce
>information that will be interesting to everyone.
>Kristin Cooper
>Grant Information Specialist
>CSU, Chico
>
>
>
Kathleen L. Sobieralski, Accountant
Restricted Funds Accounting
University of Notre Dame
(219) 631-5437