7602. ENDOWMENT INCOME:
Revenue received as income on endowments.

7603. SCHOLARSHIPS - PRIVATE SECTOR:
Contributions and donations for scholarships received from the private sector.

7604. CONTRIBUTIONS AND DONATIONS - UNRESTRICTED:
To designate contributions and donations that are not restricted by the contributor for use in a particular function (i.e., General Government, Education, Social Services, or Health and Environment).

7605. OPERATING CONTRIBUTIONS AND DONATIONS - RESTRICTED:
To designate operating contributions and donations that are restricted by the contributor for use in a particular function (i.e., General Government, Education, Social Services, or Health and Environment).  A contributions/donation is considered to be operating if the funds may be used for either operating expenses or capital expenses at the discretion of the recipient.  If a contribution/donation provides funding for multiple functions, it should be reported as restricted only if the amounts restricted to each function are specifically identified by the contributor.

7606. CAPITAL CONTRIBUTIONS AND DONATIONS - RESTRICTED:
To designate capital contributions and donations that are restricted by the contributor for use in a particular function (i.e., General Government, Education, Social Services, or Health and Environment).  A contribution/donation is considered to be capital if the contributor requires the funds to be used only for capital expenses.  If a contribution/donation provides funding for multiple functions, it should be reported as restricted only if the amount restricted to each function are specifically identified by the contributor.