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Congressional Roundtable on College Endowments - Restricted Gifts Testimony
University of Tennessee College of Law
September 8, 2008
University of Tennessee Legal Studies Research Paper No. 86
Restricted purpose gifts potentially bear upon that portion of the university's endowment that can be used
toward undergraduate financial aid and other tuition relief. In these remarks, I describe what a restricted gift is,
the requirement under state common law that such restrictions obtain in perpetuity, the grounds for relief under
the common law, and the grounds for relief and other relevant provisions of UPMIFA. The provisions of
UPMIFA that are applicable to restricted gifts were drafted against the background of the common law doctrine
and under UPMIFA common law relief is still available.
Working Paper Series
Date posted: September 18, 2008 ; Last revised: November 09, 2009
Goodwin, Iris J., Congressional Roundtable on College Endowments - Restricted Gifts Testimony (September 8, 2008).
University of Tennessee Legal Studies Research Paper No. 86. Available at SSRN: http://ssrn.com/abstract=1268999
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Iris J. Goodwin (Contact Author)
University of Tennessee College of Law ( email
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