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Unrestricted Funds for a Charity Business 1

Unrestricted Funds for Charity Business


Charity organizations receive funds from different sources and a large number of donors. There

are two primary kinds of funds that the charity organizations receive in the event of carrying out

their activities. There are restricted and the unrestricted grants that are given to the charity

organizations. Through the enactment of these funds into their activities, the charity

organizations get to have their objectives well aligned according to the needs of the society. On

the other hand, there are different requirements of the charity organizations that would enable

them to function well. The maintenance of the funds are dependent on the organization and the

research gets into a study to uncover some of the measures put across to maintain the unrestricted

funds in the companies. Through a qualitative approach, the research gets to a level whereby they

undertake a number of activities which are instrumental in the creation of a number of means that

facilitate the activities of the research. The study therefore finds that the different charity

organizations undertake a valuable approach at enhancing these activities.
Unrestricted Funds for a Charity Business 2
Unrestricted Funds for a Charity Business 3

Introduction................................................................................................................... 4
Objectives of the company...................................................................................... 6
Objectives of the Study/ Aims of the Research........................................................9
Problem Statement................................................................................................. 9
Statements Scope................................................................................................... 9
Significance of this issue within charity businesses generally.................................................10
Delimitations......................................................................................................... 10
Literature Review..................................................................................................... 11
Unrestricted and restricted funds..................................................................................... 12
Charities.................................................................................................................. 12
Literature Gaps..................................................................................................... 17
Areas for Further Research.................................................................................... 17
Methodology............................................................................................................ 18
Philosophy............................................................................................................. 18
Approaches........................................................................................................... 18
Collection Methods................................................................................................ 18
Sampling Techniques............................................................................................. 19
Limitations............................................................................................................ 19
Results and Findings................................................................................................. 21
Analysis................................................................................................................. 21
Discussion................................................................................................................ 23
Conclusion and Recommendations...........................................................................25
Recommendations................................................................................................. 25
Recommendations for Ditch a label..........................................................................27
Bibliography............................................................................................................. 29
Unrestricted Funds for a Charity Business 4

Ditch the label is an organization that has the primary aim of ensuring that there are

different measures out in place to fight bullying and related activities. The company, which is an

award winning charity, is instituted by a group of individuals who work towards the creation of

certain measures to ensure that they do away with bulling in the society. The company operate

sin the UK, USA and Mexico, where it concentrates on empowering and sensitizing people

within the ages 12-25 to ensure that they carry out relevant activities which will work towards

the creation of a community where there I no bullying. The company, which is majorly internet

based, works towards the realization of certain measures that are crucial in the formulation of a

means which would help address the most prominent issues. Through online partnerships and

internet based organizations, the social forums in the modern internet technology have facilitated

the effectiveness of the company. They have worked towards the realization of various activities

in the community which will be crucial in addressing the needs of the company, as well as

certain measures that will benefit the members of the community to a great extent. Nonetheless,

the company carries out donations and accepts donations from different members of the society.

The organization works with the groups and also offers one on one analysis for

individuals to know whatever they are doing in the society. These moves help an individual to

know whatever they should implement and when to implement it. Through these avenues, it is

notable that the company participates in a series of mentorship and empowerment activities that

have a great eye towards the realization of value and sustainability of codes in the community.

The establishment of a team of digital support members has a great effect on the society, as the

self-help guides which are published and complimented by the individuals who offer training on
Unrestricted Funds for a Charity Business 5

how to carry out a number of activities. The4 coming out of an individual from some act which is

considered as illicit in the society is aided by the company. Mental strength and at the same time

having a good self-esteem is supported by the company in a great aspect. Thus, the actions of the

company are important in addressing the different identity and personality issues that individuals

have within the society.

The organization conducts scientific research on the most efficient ways of fighting the

behavioral issues within the society. Through participating in research to unravel the causes of

bullying, the society helps to bring out a good model of fighting certain issues that primarily

affect the society. Nonetheless, there are certain issues in the organization that are well planned

to help the society fight and sustain their activities. The induction of celebrities and influential

figures in the society is a model that has been used by the company to bring in the message of

bullying. Using these public figures, they achieve the audience that they want, as well as

establish a system hereby they get to address issues which are pertinent to them in the relevant

manner. The relative research conducted research of bullying trends and how they affect the

community have been established. More to the point, there are certain issues which stand as

crucial to the success of the company such as social media. The social media activities of the

company are a great way in which they look at certain issues and deliver their verdict on the

specific issues. The revival of a valuable discourse for the members of the population helps with

the determination of certain ways in which a person will have a good relationship with

themselves and also fight bullying in a number of ways. Thus, the online platforms of the

organization are effective in sensitization as well as the creation of a good rapport between

members of the community in order to achieve the required value in the society. These issues are

integral in the determination of how to fight of bullying and lead the society towards a better
Unrestricted Funds for a Charity Business 6

placement where individuals accept one another as they are. The activities that the company

engages in in the recent years have proven to be effective in delivering their promise to the

society. The company has helped to tackle bullying and low self-esteem among the members of

the society for a significant period of time. The engagements which are registered online makes

it easier for the members of the society to have a good channel of representing themselves as

well as to bring out their real opinions about bullying in the society. These activities have played

a critical role in ensuring that people have the best approach towards the identification of certain

measures which are helpful to fight related cases. The company is therefore an instructional

factor in the conceptualization and solution of bullying in the society as a behavioral issue.

Addressing the issue as such helps to make it easier to approach the creation of better rapport

between members of the community.

Objectives of the company

Ditch the label has the following objective to help them tackle different issues in the


1. To provide innovative support- the organization aims at providing innovative report

which is instrumental in the actualization of their intentions that include the

deliverance of a valuable psychological and emotional support to individuals who

experience bullying in different platforms. The individuals who are affected by

bullying, those who experience bullying in all digital and offline platforms act as the

major target area for the company. These issues are instructional in formulating the

best models to tackling the issue of bullying in the society. Nonetheless, the activities

of the organizational target institutions where the vice is likely to take place such as

social groups, social networks and the schools. The learning institutions are areas
Unrestricted Funds for a Charity Business 7

where most people experience bullying and they get affected by it later on in life.

Therefore, the acts of the company ensure that all segments are well tackled and they

get to have a better system to avoid bullying and act promptly towards actualizing the

intentions of the firm. More to the point, the firm also works with the stakeholders

such as parents and guardians to help with an establishment of an anti-bullying policy.

2. To collaborate- The Company has an objective of collaborating with willing

individuals as well as the different stakeholders who would want to join the company.

Through the initiation of different avenues through which the company will get into

the societies and prevent bullying instances from being on the rise, they seek to

advance better models that could have more value creation for an individual. Since

bullying is an issue that is experienced daily in the international platforms it is notable

that there are different things that will drive an individual towards the handling of

such cases as well as the creation of definite ways to handle the problems. Therefore,

the collaborations are an objective to infiltrate the societies and ensure that there are

good activities in relation to the prevention of bullying in numerous cases. The issues

which are presented are therefore tackled by a collective organization instead of one


3. To produce world class pioneering research- Notably, the company classifies bullying

as a behavioral issue which can be solved through a scientific approach to get the

other individuals to know that they cannot carry out certain activities their mates in

the community. Through the institutions of different measures which ensure that one

cannot continue with the problem, and the post traumatic experience that people have

when they are bullied do not occur, it requires one to step into the creation of a
Unrestricted Funds for a Charity Business 8

scientific approach to address the issues and know whatever kind of behavioral

changes should be implemented to an individual in relation to the creation of a good

society. Notably, the company has a primary objective of conducting sane and

appropriate scientific research models to handle the creation of a means through

which they can solve issues relative to bullying, The scientific research makes it

easier for an individual to know what they should do and the interventions that they

should get ready to include in their activities. Significantly, the scientific research

makes it easy to determine certain issues within the society, as well as realize a

number of issues that should be addressed efficiently.

4. To change the world- With the activities that the company states s its primary aims,

they organization strives to change the world and make it a better place. Through the

statement of better ways to handle issues and the prevention of bullying in the society,

the company works towards changing and making the world a better place. More to

the point, it is notable that the company has a number of ways to advance and look

into different issues within the community that require solution. The statement of a

better way for people to come out helps increase their confidence and at the same

time helps them embrace diversity in a number of ways. The tolerance and liberal

approach that the company has works against some community norms and they are in

a better placement to establish a good way of developing the critical concerns in the

society. Therefore, through the different issues that are brought about by the

domineering problems in the society, such as homosexuality, the company advances

solutions and helps people to embrace their inner selves and have the confidence to

do whatever they will in the society. These activities are relative to the foundation of
Unrestricted Funds for a Charity Business 9

better measures which will increase the chance of a person to acquire their objectives

and at the same time work towards the identification of ways in which they can

handle a number of recurrent issues.

Objectives of the Study/ Aims of the Research

The research aims at a number of issues that affect the outcome of the study. The research

looks into different ways in which unrestricted funds should be managed within the company.

The primary aim of the research is to provide the definite procedures that should be taken by

Ditch a label to manage their unrestricted funds. Another objective of the study is to look into

how the management of unrestricted funds helps the charity organizations and different models

through which the charity organizations could be managed efficiently.

Problem Statement

The organization has a great problem in handling unrestricted funds within its reach. The

unrestricted funds are provided to help with the managing of the operations of the company, and

they do not have the donor imposed restrictions on them, therefore, they can be utilized for a

myriad of purposes to help with the formulation of different ways in which the company can

expand and also get into the activities that they plan.

Statements Scope

The problem will be solved within the organization restrictions. The scope of the study is

to realize how unrestricted funds can best be managed in the company. The study will therefore

concentrate on the organization and provide different recommendations on ow funds can be

managed in the company. The activities of the research are therefore limited to the study.

Significance of this issue within charity businesses generally
Unrestricted Funds for a Charity Business 10

The solution of a way to help the company manage its unrestricted funds will help it in

the creation of an avenue that will manage and also create a suitable measure to run their daily

activities. On the other hand, the unrestricted funds for the company should be accounted for in

the activities of the company to ensure that there are no false transactions that are conducted with

the amount of money.


The study concentrates on the issue of unrestricted funds on the company Ditch a label.

Through the research within the company, there are various issues which will be realized and a

number of restrictions in the course of the research that should be maintained in the uttermost

manner. Notably, the research will tackle the issue of funds within the community and how the

company spends it unrestricted cash. This research will be done without compromising on the

topic and a number of restrictions are offered on how to handle the study in the realistic manner.

Therefore, the issue of funds and expenditure will be advanced as presented by the company and

not any other source. The data to be used in the company is dependent on whatever the company

provides rather than what the other sources provide. On the other hand, different data collections

models will be utilized and they will be instructional to the discovery of different measures that

will make the company helpful in determining the best option of undertaking a good business

model in its different activities. Therefore, the study is greatly tied to the company and must

work in close relation with the management to ensure that they retrieve the data as required.
Unrestricted Funds for a Charity Business 11

Literature Review

In the contemporary society, there are different issues that affect the manner in which

charity organizations are run. The need for the companies to manage their funds appropriately

and at the same time work towards the realization of different ways of dealing with the pertinent

issues. These factors are integral to the creation of a good society, through charities makes it

important to account for the unrestricted funds too. Charity organizations are therefore an

instrumental component of the society whereby there are a number of issues to be tackled and

creation of a means through which individuals carry out their required activities to help the

society (Barman, 2007). On the other hand funds provided for the charity organizations can

either be restricted or unrestricted to help with their activities. The unrestricted funds for the

charity organizations are not specific in function and they can be used in a myriad of sectors as

well as for different purposes in the society. A number of scholars have looked into the issue of

generating better ways to advance the management to unrestricted funds in the charity

organizations to help with provision of better services and tackling their primary objectives.

Moreover, it is notable that there are instructional models that look into the funding of companies

and whatever can be used to look into the values that are presented by these activities (Doeringer

2010). Conversely, the creation of a way to evaluate the uses of the unrestricted funds as well as

maintaining them to serve the company for a significant period helps to establishing a framework

for guiding the society on ways in which they should act. Thus, the issues that are relevant to the

creation of a better charity organizations framework helps make it easier to solve certain issues in

the society.

Unrestricted and restricted funds
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According to Bowman (2007), unrestricted funds are the monies that are provided to the

non-profit organizations to use without any restriction. In most cases, the money which is

provided by a donor will be restricted as they will state whatever purpose it should serve. On the

other hand, the unrestricted cash does not have a specific use or a specific manner of being used

to serve the purpose. The companies therefore have an overall role of determining whatever they

should do with the unrestricted cash as well as developing the rightful interpretation of measures

that could help preserve the money. Therefore, unrestricted cash in the organizations in most

instances are utilized for operational purposes. The operational purposes within an organization

include the need to pay rent and pay the staff of an organization. These activities are therefore

supported by the unrestricted funds (Cortes and Rafter 2007). The issues of the companies are

well advanced in the relationship with the donors to ensure that their funds are stream less and

support their activities as required. Thus, the use of the unrestricted funds in the companies

should be maintained to make it easier to provide a going -concern for the business. The issues

which are advanced in the creation of the unrestricted funds helps to make it easier for the

organizations to spend them wisely as well as maintain the cash portfolio to help them in their

future activities. These factors help with the determination of better ways in which the funds can

be utilized.

Charity organizations require a means through which they can sustain their operations

and activities efficiently. The funds that they receive in most cases are restricted as they are

channeled towards certain activities. Therefore, it is notable that the charities should have a

source of funding which allows them to carry out a number of activities and at the same time get

to their beneficiaries in the most important manner. Nonetheless, through the integration of better

models to tackle the accrual of funds, the charity organizations stand as critical in the
Unrestricted Funds for a Charity Business 13

dispensation of a valuable action in the society. Moreover, through the enactment of various

ways in which an individual should carry out their activities, the funds are allocated in a specific

manner which therefore makes it integral for the sources to specify and also adhere to the

requires of the organizations to have the unrestricted funds.

Charities require the ability to run efficiently and carry out their core function in an

efficient manner. Through the determination of certain ways in which the charities should be run

and their activities carried out in an efficient manner, it is notable that the unrestricted funding is

an important section for them to ensure the deliverance of the value as they require. The different

issues which are presented in the running of the organizations makes it important to have a

source of income that could be spent on the executives and at the same time spent on fundraiser

for a number of events (Chow et al. 2007, p.24). In the specific case, there are different

fundraisers and events which are organized by the charity organizations to ensure that they carry

out the deliverance of their core values to the society in an appropriate manner. The unrestricted

funds are therefore important to the companies in respect to the deliverance of a valuable means

to access the population and hire the best experts who could work on a number of issues as

required. On the other hand, through the creation of a source of funds that could be used for the

activities which are relative to a valuable orientation in the firm, it is easier for people to identify

the essential measures in the charity and help in preserving them. Different charity organizations

therefore require a number of staff members who are relevant with whatever they are

undertaking and at the same time know what considerations should be taken at whatever time to

help with making the society a better place. These issues are therefore instructional in the

determination of a good measure which would make the organizations to run efficiently and

tackle their core objectives in an appropriate manner.
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There are different ways in which companies handle the acquisition of funds to carry out

their activities. The unrestricted funds are provided to the company from donors who know of

certain issues that they want to be tackled well. In most instances, the donors offer companies

restricted funds, but the charities have a number of ways which they could utilize to ensure that

they access the unrestricted funds. The primary model of accessing the funds is through the

creation of a model through which they inform the donors of the importance of the unrestricted

funds (Calabrese 2012, p.56). Educating the donors and potential donors on the importance of

their restricted funds helps to make them know whatever they should do to help the companies in

a more effective manner. Notably, the companies have to inform the donors of different measures

that they can use to please their requirements. The information of the donors on whatever should

be undertaken when it comes to the donation of funds makes it easier to get unrestricted funds

(Christiaens and Rommel 2008, p.64). On the other hand, charities stand the role of informing

their donors on whatever option of funds they should offer towards the completion of different

projects. These activities make it easier to handle the creation of certain issues in the companies

as well as the generation of certain means that will efficiently handle the determination of the

company to doing certain things. The donors, when informed about the unrestricted funds will

have to indicate whether their funds are restricted or they are unrestricted. This makes it easier to

use the avenue of providing the best value to the companies and at the same time ensuring that

each activity of the company is noted down to the donors. The donors require an elaborate

measure that would show them the donations are working effectively(Burrows 2010,p.78).

The management of funds in an accountable manner increases the chances of different

charities establishing that there is a greater way responsible and this increases the trust that their

donors have on them. The unrestricted funds of the charity organizations are utilized to carry out
Unrestricted Funds for a Charity Business 15

a number of activities at the discretion of the trustees. They have to notify the donors that

specific activities are being carried out relating to the provision of their funds. This makes it

easier to donate more money when they need. Nonetheless, Nichols (2008, p.67) states that the

trustees choose a special occasion in which they can have reports about the company activities

and at the same time have the value that they want from the activities. The administration of an

auditing criterion for the unrestricted funds as well as the different measures that are keenly put

in place to show the utilization of these funds help in their management (Budak and Gary 2010

p.29). The company on the other hand, should have a number of designated funs that they utilize

for specific functions. The creation of capacity of designated funds helps to make it easier for the

different trustees to account for the money and also plan on their allocation of different projects.

These measures help make it instructional to determine the value that the funds hold and at the

same time have the best model of tackling the creation of different measures that would go into a

great percentage delivering value to the different activities of the charity organization. The fund

accounting models are therefore efficient in helping the companies carry out an instrumental

model that makes it easier to determine whatever activities are important and should be

addressed first, as well as those that should be handled later on.

Freeman et al. (2014, p. 709) states that for a clear model of accounting for the charity

funds, an accounting model that shows each transaction of the unrestricted funds should be

utilised. Moreover, the management of the funds should be conducted by the creation of certain

ways in which an individual company will list the activities they should utilise the money for and

provide a basis through which they justify each transaction in a fair manner (Bryce 2007 p. 124).

The accounting for each activity as stated at the end of each financial period makes it easier to

maintain the fund and know whatever amount has been utilised for what activity. These actions
Unrestricted Funds for a Charity Business 16

increase the chances at which individuals face their daily activities and enhance the generation of

beneficial ways through which they can implement value and create a system which will

maintain their funds in a better manner.

More to the point, the charity organizations should ensure that they show the specific

liabilities ad assets accrued form each designated fund. The companies should also work towards

the generation of certain models that reconcile the details of funds and at the same time work

towards the generation of better ways in which they can access better activities for their funds

(Castillo et al. 2012, p.314). The trustees should also indicate areas where they can invest

permanently and whatever activities will be conducted to ensure that the project is carried out in

an efficient manner (Wright and Bocarnea 2007, p.78). The details of the planned use of the

funds are also an instructional model through which the companies will make sure that they are

accountable for each fund that is within the company. The models will also go into making the

organizations have different dynamics that create value in their systems. The functions of the

fund drives within the organization are therefore enumerated in a myriad of ways which offer

value to the firm and also work to bring a better version of the company accounting system. The

accounting system of the company will work towards making it easier to generate value and also

work towards the requirements of the company to appease their objectives in an instrumental


Literature Gaps

The literature review provides some previous researches among which there are a

number of issues that have not been efficiently discussed to aid with the identification of even

better measures to complete the study. The literature provided, comes from a number of scholars

who never looked into the different concerns that are instrumental into the realisation of certain
Unrestricted Funds for a Charity Business 17

means that will the study to come up with the best designs which will impact on the study. The

literature looks into the handling of unrestricted funds within the organizations and also the

accounting for the funds, but does not look into the legal concerns of the handling of the funds.

This makes it difficult to determine the manner in which different charity companies are

supposed to handle their funds in an effective manner. Therefore, the literature should show the

different legal concerns that are associated with the creation of unrestricted funds for the

company. More to the point, the literature does not aid in the creation of a better way to analyze

the charity organization since they do not specify the size and the purposes of the charity


Areas for Further Research

Since the legal constraints of the unrestricted funds are not looked into in the study, the

research should conduct an instrument model of looking into the associated issues as well as the

deliverance of value in the different aspects of the organization. More to the point, the

unrestricted funds and their related demerits should also be looked into. The literature review

does not provide a number of demerits for the different issues that are presented. Therefore, these

issues are of a great value to the acquisition of a better platform for the company to carry out its

activities in the required manner. The areas should therefore be keenly researched on to reveal

the different issues that are underlying within the research topic.
Unrestricted Funds for a Charity Business 18



The primary research objective was to look into the different measure that would provide

a maintenance to the unrestricted funds in companies. The philosophy that the methodology of

the research undertook was the realization of certain ways in which the company as required to

generate value in a number of aspects. The value orientation of the company is notably a good

discourse to realise the certain means that the company has within its confines. The research

bases itself on the philosophy that through qualitative analysis, they will find the best measures

of delivering a valuable discourse to the company on how to handle its finances. Therefore, there

were series of models that were utilised to help with the definition of the study in a broader



The study takes a qualitative approach which helps it in the identification of certain

measures that are critical in the development of a number of ways which are helpful in creating

valuable analysis for the different issues involved in the study. Through the qualitative approach,

the study takes keen concerns on certain issues that are of a great importance to the study. These

issues are helpful in determining the value of a number of activities that are advanced by the

researcher. Therefore the research question and objective are well handled in the qualitative


Collection Methods

The research collection methods that are utilised in this case are geared towards the

definition of certain relevant issues within the topic from other companies. Therefore, apart from
Unrestricted Funds for a Charity Business 19

the review of literature that had previously been founded on the subject area, the research took to

the use of focus groups as well as interviews and questionnaires in other related charity

organizations to know how they should handle their finances in an efficient manner. These

activities are carried out in a good way to develop a value for the different issues that are

pertinent in the company activities. Therefore, questionnaires, interviews and observation were

other critical models that were utilised by the research to get to a point of knowing whatever

should be provided on the study.

Sampling Techniques

The research takes a stratified random sampling technique to carry out an analysis of the

charity organizations handling of unrestricted funds. Through the development of a means to

access the activities of the charity organizations and grouping them into different classes, the

study will achieve the required need to devolve the rightful measure that will satisfy the needs of

different requirements of the study. Through the mode, the subjects of the study are grouped into

a number of classes which also help with the identification of a means through which they

maintain their unrestricted funds. The subjects of the study on the other hand are individuals

from the management and the internal controls systems of the charity organizations as well as

individuals with the knowledge on how they should handle the finances in charity organizations.

Experts on non-profit organization accounting will also form part of the research.


There are certain limitations of the study that will impact on the overall methodology of

the research. Through the definition of certain techniques which the study will utilize, it is

notable that the use of the non-profit organization employees and management will be a difficult

step as it is difficult to have the employee agree to provide information. On the other hand, there
Unrestricted Funds for a Charity Business 20

are few experts on the field of non-profit organization accounting and whatever activities they

should carry out. Moreover, since previous research does not provide a number of ways to tackle

the determination of value in the options that have been provided. Another limitation for the

methodology is that the option of observation of the activities conducted by the different

researchers will require a great deal of time to establish the different factors that are required in

the study. This will require the researchers to get into the determination of a number of issues

that will span a financial year and also study other organizations in the same regard to help with

the determination of a number of measures that will be efficient for them to carry out the study.

Therefore, the research has a number of limitations that should be strategically handled to ensure

that the best results are realised from the entire study.
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Results and Findings

The results of the study are compounded after a series of consultations and interviews

which help to determine their validity. Through the selection of a number of executives in the

select organisations, it is instructional that the different members of the company have had a

great influence in the means of carrying out research and the overall results of the study. These

options that are provided for the results makes it important to realise that there are certain issues

in the study that have a great significance as well as the means that should be incorporated to

carry out a good research for the study.


The subjects of the study will carry out an instructional role of determining certain

answers and correspondence to a number of issues. Through the development of a way to

elaborate the issues under focus in the study, it will be easier to determine the value of the

research. A number of organizations will also be put under observation to ensure that the rightful

model of conducting activities is realized. These issues are thus instructional in the identification

of a better model of which companies should use to maintain their funds.

Within the interview population, there are number of individuals who will prove as

efficient in answering the different issues which were presented. The percentage of the efficient

reviews on the other hand was 80% of the interview population of the research.

On the other hand, the focus groups of the study will include a number of experts in the

accounting field and the issue of non-profit organizations funding. Through the experts group,

the individuals who participate in the research will be 40 individuals who are to respond to the

different questions in an effective manner. The experts included professors in the field of non-
Unrestricted Funds for a Charity Business 22

profit accounting and organizational executives. The professors were 26 individuals and the

executives included 14 individuals.

Questionnaires will also be provided to employees in the organizations to help with the

determination of how their companies handled the accounting for unrestricted funds. Through the

questionnaires, an employee population of 200 individuals will be tested and results of the tests

looked into to reveals the underlying factors. The population also helps with the insight into

certain issues that are within their companies in relation to transparency and the accrual of

different measures that will define their accounting model. These factors are therefore helpful in

carrying out a greater discourse for the research to bring up efficient solutions to the question.

The researchers will also take to looking into the different issues within the companies through

observation for a period. The observations that will be recorded in the companies will be

effective in registering the best options available for carrying out a number of activities that

would profit the organization in the most efficient manner. Therefore, the issues which are

brought about by the study helps make it easier to tackle the need for better discourse in the

Unrestricted Funds for a Charity Business 23


The research found out that there is a number of activities that are taken into keen

concern when it comes to the realisation of certain measures of carrying out a maintenance for

funds in the companies. The methodology criterion revealed that a great number of the

employees know of accounting as the only mode through which the companies can manage and

look into the maintenance of the funds as provided. These issues are also looked into in regard to

the deliverance of valuable analysis for a number of activities in the research that are efficient in

addressing the needs of individuals in the company. Through the creation of a means to access

and look into the different issues prevalent in the company, it is notable that the best options will

be delivered to the companies. More to the point, through the research, there are a number of

issues that are realised within the experts and the executives in the focus groups of the study. The

executives have elaborate measures that provide a solution to a number of activities as they are

carried out in the research. The issues that are presented are pertinent to the accrual of value in

the research and a quality oriented result criterion that is tested in the study through the insight

into how different companies carry out their maintenance for the unrestricted fuds that they

receive from different sources (Bowman, Tuckman and Young 2012,p.89). The presented issues

are helpful in providing value for the research.

In the course of the research, certain issues were also experienced. These issues

experienced in the phase of observation included a relay of invalid information. When the

companies realised they were under study, they altered a number of activities to ensure that they

were relevant to the subject under discussion. This affects the overall reliability of the research,

hence a number of the research observations were deemed inefficient for the creation of a good
Unrestricted Funds for a Charity Business 24

relay of results for the study. The issues that are presented in the study are therefore after a

concise means of looking into issues and delivering the best options available for the research to

continue with the deliverance of value in the most required manners. The research is therefore

concluded after a number of factors are looked into and the irrelevant analysis are siphoned from

those that discuss the pertinent issues to the research question, and align the objectives of the

Unrestricted Funds for a Charity Business 25

Conclusion and Recommendations

Unrestricted funds are received by organizations from donors who do not specify and

limit whatever their grants should be used for. More to the point, the companies have a number

of way in which they can carry out the development of a culture for their donors to provide them

with the unrestricted funds. These factors are important in the discussion of certain ways in

which the companies come in as crucial to the engagement of certain sectors in the society and

also to run their daily activities. The research also shows that there a number of factors that hold

a great promise to the management of unrestricted funds that also help the companies to carry out

their activities in the most effective manner. The unrestricted funds are nonetheless needed for

organizations to carry out their activities in manner that will help their daily operations become

successful and incline them to a higher potential of having added advantage.


There are number of ways in which organizations should handle their unrestricted funds.

Primarily, to claim the unrestricted funds, the companies require a model of informing their

donors of the advantage of the process as well as the different measures that would serve as

effective in acquiring the unrestricted funds. The funds which are helpful in the daily operations

of the companies are effective in creating a means through which they can venture inti a series of

activities to support their course of work.

To maintain the different unrestricted funds that the companies have, they should

establish a model through which they get to handle a number of issues in a timeline. The

companies should plan for the money and place their plans in a strategic model to be carried out
Unrestricted Funds for a Charity Business 26

in an efficient manner. The planning of the unrestricted funds helps the companies to know

whatever to allocate to whichever activity as well as how they will account for the funds.

Nonetheless, the cutting of costs in the running of the company should be practised to

ensure that different initiatives are brought up to support the course of the company. Through

minimising the operational costs of the company, the unrestricted funds of the company are at a

higher chance of providing value to the different members of the company. The payment of the

staff can be carried out in an effective manner as well as the development of measures that will

require the company to use the least possible budget.

Accounting for the unrestricted funds by documenting each transaction helps to maintain

them. Through allocating each unrestricted funds with the liabilities and assets, it is notable that

there are different objectives which will be easily achieved by the company. More to the point,

through the accounting for each transaction, the non-profit organizations get to know of whatever

measures they should include and those that they cannot use to get the desired values in the

business transactions.
Unrestricted Funds for a Charity Business 27

Recommendations for Ditch a label

Ditch a label, as a non-profit company, should look into different measures that could

help them carry out a good maintenance of their unrestricted funds. The company, which is

majorly based online and carried out a number of online campaigns as well as forums to enhance

the relinquishment of different options helps to ensure that the best activities are well

documented. The company should carry out a number of activities to ensure that they are on the

rightful plane towards managing their unrestricted funds properly and also getting value from the

different activities that they engage in a number of times. Thus, through the creation of a culture

to maintain the funds as provided, it would be better to have a functional system that expands

into other countries apart from the three regions.

Ditch a label should carry out financial planning and accounting from the different

projects that they undertake with the unrestricted funds. The charity organization should organize

a means through which they can get into the activity and plan for whatever amount of cash each

activity deserves. Through the development of the best means to register a value for the

community in the company, it is notable that different issues will be tackled such as the

maintenance of the funds and their functions to the company.

Furthermore, the company could incorporate the planning of events to ensure that they

ameliorate their marketing functions. Through the creation of a reliable measure to look at how

marketing activities should be conducted in the organization, it is notable that will have a rough

idea of whatever amount of money is required. In cases where the company does not have

sufficient income for the activity, they could indulge in the creation of a means to fundraise and
Unrestricted Funds for a Charity Business 28

get the required amount. Through an improved marketing role and fundraising, it is notable that

the company will carry out the best plans towards standardising their expenditures.

Listing the assets and liabilities related to the funds will also attract a better system

whereby the company does not have to get into as a lack of evidence for the different activities

that they have conducted. These activities will help the company to get into a position whereby

they can handle a number of issues as well as factors related to the accrual of value in the

company. More to the point, cutting down the cost of administration of the company will help

develop the rightful means of getting into the creation of a low budget for the unrestricted funds

and a better way to target their dispensation in the community. Therefore, the use of the

unrestricted funds should be well planned and accounted for by organizations.
Unrestricted Funds for a Charity Business 29


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