69
Purpose Restrictions
•Do not affect the timing of recognition of nonexchange transactions
•Must report the net assets as restricted
Net assets must continue to be reported as restricted until
1)   resources are used for their specified purpose
2)   as long as the provider requires the resources to be maintained intact (endowment principal)

If eligibility requirements or purpose restrictions which are initially met are later violated, must reverse the amount that the provider is expected to reclaim.