To record receipt of donations, gifts, grants from companies and/or individuals for projects or programs financed wholly or in part by these receipts and administered by the state.

As determined by the parties involved.

Title changed 9-1-03. This code reflects receipts that may be used either for operating expenses or for capital expenditures at the discretion of the agency. Reported as non-operating revenue on the operating statement and as program revenue-operating grants and contributions on the government-wide statement.

See revenue code 3833 for receipts that are restricted to capital expenditures of the program. This code is reported as capital contributions on the operating statement and as capital contributions in the program revenue-capital grants and contributions column on the government-wide statement of activities.

See revenue code 3894 for receipts that are not restricted to capital expenditures of the program. This code is reported as capital contributions on the operating statement and capital contributions under the General Revenue Section on the government-wide statement of activities.