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1 Revised Statutes of Missouri, RSMo Section 402.134
https://revisor.mo.gov/main/OneSection.aspx?section=402.134
› main › OneSection
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2 Prudent Management of Institutional Funds Act
https://www.uniformlaws.org/committees/community-home?CommunityKey=043b9067-bc2c-46b7-8436-07c9054064a3
The Uniform Prudent Management of Institutional Funds Act (UPMIFA) governs the management of funds donated to charitable institutions in accordance with ...
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3 independent auditors' report
https://files.shsmo.org/reports/AuditFS_FY21.pdf
management of donor-restricted endowment funds in Missouri. UPMIFA provides guidance for investment management and expenditure decisions ...
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4 UNIVERSITY OF CENTRAL MISSOURI FOUNDATION ...
https://www.ucmfoundation.org/file/documents/policies/UCMFFFEInvestmentPolicy.pdf
Prudent Management of Institutional Funds Act (“UPMIFA”). Investment policy and decisions for asset placement are based on a long-term investment strategy ...
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5 MISSOURI BOTANICAL GARDEN
https://www.missouribotanicalgarden.org/Portals/0/Annual%20and%20Financial%20Reports/PDFs/2021_Missouri_Botanical_Garden_Cons_Audit.pdf
respects, the financial position of the Missouri Botanical Garden and ... Institutional Funds Act (UPMIFA) as requiring the preservation of ...
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6 Uniform Prudent Management of Institutional Funds Act
https://en.wikipedia.org/wiki/Uniform_Prudent_Management_of_Institutional_Funds_Act
The Uniform Prudent Management of Institutional Funds Act (UPMIFA) is a uniform act that provides guidance on investment decisions and endowment ...
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7 Borrowing from the Future? Tapping Restricted and ...
https://www.lathropgpm.com/newsroom-alerts-Borrowing-from-the-Future-Tapping-Restricted-and-Endowment-Funds-in-a-Down-Economy.html
[1] UPMIFA is clear that gift instruments must be in writing, ... Missouri sets the thresholds at $50,000 and 10 years old.
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8 ENDOWMENT FUNDS AND THE UNIFORM PRUDENT ...
https://fraternallaw.com/newsletter2/1311
The Uniform Prudent Management of Institutional Funds Act (“UPMIFA”) is a law that has been adopted, in one form or another, in all but eight states.
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9 WUSTL-Financial-FY2011.pdf
https://wustl.edu/wp-content/uploads/2014/08/WUSTL-Financial-FY2011.pdf
The University has interpreted Missouri UPMIFA as requiring the ... portion of endowment funds subject to time restrictions under Missouri's enacted version ...
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10 Endowment Committee Report
https://www.ire.org/wp-content/uploads/2020/08/Endowment-Committee-2020.pdf
Funds Act (UPMIFA) under Missouri law effective Aug. 28, 2009. That includes a spending policy when the endowment was created: The Endowment Committee of ...
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11 UPMIFA - Royal Wealth Management
http://www.royal-wealth.com/upmifa
UPMIFA. UPMIFA or the “Uniform Prudent Management of Institutional Funds Act”. While UPMIFA primarily addresses the management and investment of endowment ...
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12 Hardt v. Vitae Foundation, 302 S.W.3d 133 - Casetext
https://casetext.com/case/hardt-v-vitae-foundation
Missouri Court of Appeals, Western District ... While the UPMIFA stresses that charitable fund managers give primary consideration to the donor's intent as ...
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13 Focus on Not-For-Profits: FASB Staff Position No. 117-1
https://www.rubinbrown.com/article/944/Focus-on-Not-For-Profits-FASB-Staff-Position-No-117-1.aspx?articlegroup=1117
According to the UPMIFA's website, as of April 15, 2009, 30 states and the District of Columbia have enacted the UPMIFA. Missouri House Bill ...
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14 MAKE-A-WISH FOUNDATION® OF MISSOURI AND KANSAS ...
https://wish.org/sites/default/files/2020-09/FY%202019%20Make-A-Wish%20Missouri%20%26%20Kansas%20Chapter%20Audit.pdf
financial position of Make-A-Wish Foundation® of Missouri and Kansas as of August 31, ... Institutional Funds Act of 2006 (UPMIFA) and is required to make ...
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15 FY19-MWSU-Financial-Statements.pdf
https://www.missouriwestern.edu/accounting/wp-content/uploads/sites/109/2020/03/FY19-MWSU-Financial-Statements.pdf
Statements of Financial Position – Missouri Western State University Foundation, Inc. . ... Management of Institutional Funds Act (UPMIFA) as requiring the ...
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16 Kansas City Ballet Association
https://kcballet.org/wp-content/uploads/2019/09/KC-Ballet-Audit-Report-FY16.pdf
Kansas City, Missouri ... Missouri Arts Council ... Funds Act as adopted in the state of Missouri (UPMIFA) as requiring preservation of the fair value.
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17 suggestions to management - jubilee retirement trust fund
https://diojeffcity.org/wp-content/uploads/2019/04/Jubilee-2011.pdf
Endowment Funds. The Trust Fund's endowment funds are governed by Missouri's Uniform Prudent Management of. Funds Act (UPMIFA) as passed in July of 2009.
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18 2016 Audited Financial Statement - LifeWise StL
https://www.lifewisestl.org/wp-content/uploads/2015/08/Kingdom-House-2016-Audit-compressed.pdf
St. Louis, Missouri. Independent Auditors' Report ... Effective August 28, 2009, the State of Missouri enacted UPMIFA. UPMIFA requires.
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19 big brothers big sisters of eastern missouri and affiliates ...
https://www.bbbsemo.org/wp-content/uploads/2021/08/Big-Brothers-Big-Sisters-of-Eastern-Missouri-2020-Financial-Statement.pdf
Funds Act (UPMIFA) and, thus, classifies earnings amounts in its donor-restricted endowment fund as net assets with donor restrictions ...
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20 Enforcing Donor Intent Lawrence P. Katzenstein* St. Louis, MO
https://ncpl.law.nyu.edu/wp-content/uploads/2017/03/Tab-B-Katzenstein-paper.pdf
ther relied on the adoption in Missouri of the Uniform Prudent Management of Institu- tional Funds Act (“UPMIFA”), which stresses that charitable fund ...
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21 SOUTHEAST MISSOURI UNIVERSITY FOUNDATION
https://semo.edu/finance-admin/_pdfs/foundation-report-fy21.pdf
As discussed in Note 1, Southeast Missouri University Foundation adopted ... Management of Institutional Funds Act (UPMIFA) as requiring ...
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22 MISSOURI SYNOD ST. PAUL, MINNESOTA FINANCIA
http://concordia.csp.edu/businessoffice/wp-content/uploads/sites/24/201718-CSP-Financial-Statements-Long-2.pdf
educational institution of the Lutheran Church – Missouri Synod, ... the State's Uniform Prudent Management of Institutional Funds Act (UPMIFA) as.
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23 Audit-Report-2018.pdf - Center for Practical Bioethics
https://www.practicalbioethics.org/wp-content/uploads/2021/10/Audit-Report-2018.pdf
Kansas City, Missouri 641 l 6 ... Prudent Management of Institutional Funds Act (2006) (UPMIFA) statutes as adopted in Kansas and Missouri allow the Center ...
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24 Ronald McDonald House Charities of Kansas City, Inc.
https://rmhckc.org/wp-content/uploads/Ronald-McDonald-House-Charities-Kansas-City-2019-Audit-Report.pdf
located in Kansas City, Missouri which provide temporary lodging, ... by the state of Missouri (UPMIFA) and, thus, classifies amounts.
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25 Financial Statements JUNE 30, 2021 - Missouri District LCMS
https://mo.lcms.org/wp-content/uploads/2021/11/audit-report-2021-Missouri-District-of-the-Lutheran-Church-June-30-2021FS.pdf
The Missouri District of the Lutheran Church-Missouri Synod ... follows the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
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26 Synergy Services, Inc.
https://www.synergyservices.org/media/4bb42c4c-acd2-4ef6-908d-e7df69292ee6/V142Ig/About%20Us/Synergy%20Services%202017%20Audit.pdf
Metropolitan Family Violence Coalition, the Missouri Coalition Against Domestic and ... Funds Act as adopted by the state of Missouri (UPMIFA) as requiring ...
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27 e-Newsletter - Iowa Nonprofit Resource Center
https://inrc.law.uiowa.edu/sites/inrc.law.uiowa.edu/files/SpringNews2008.pdf
of Institutional Funds Act (“UPMIFA”) is being introduced as legislation in this ... UPMIFA as well as on the Iowa State Bar ... Missouri. (UPMIFA continued ...
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28 Washington University - FDP Expanded Clearinghouse
https://fdpclearinghouse.org/file/get?id=2345
the portion of endowment funds subject to time restrictions under Missouri's enacted version of. UPMIFA. Endowment net asset composition by ...
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29 WHY FOUNDATIONS SHOULD CARE ABOUT UPMIFA
http://www-ac.northerntrust.com/content/media/attachment/data/newsletter/0904/document/WhyFoundationsShouldCareAboutUPMIFA.pdf
Like UMIFA, UPMIFA regulates investment decisions and endowment expen- ... Missouri, New York, Pennsylvania and Rhode Island) are not currently considering ...
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30 northwest foundation, inc. maryville, missouri financial ...
https://www.nwmissouri.edu/alumni/PDF/2019%20Northwest%20Foundation%20final%20signed.pdf
Missouri Uniform Management of Institutional Funds Act (UPMIFA). The Foundation Board has interpreted the law as requiring the preservation ...
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31 YEARS ENDED DECEMBER 31, 2017 AND 2016
https://www.theworldwar.org/sites/default/files/2022-01/financials-2017-financial-statement.pdf
Missouri Development Finance Board receivable (Note 3). Investments (Note 4) ... UPMIFA provides guidance and authority concerning the management and.
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32 SÿfaTTETBC**' - State Technical College of Missouri
https://www.statetechmo.edu/wp-content/uploads/2016/02/State-Tech-Final-audit-report-6-30-15-searchable.pdf
of Missouri's internal control over financial reporting and compliance. ... Institutional Funds Act (UPMIFA) as passed in July of 2009.
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33 logan university, inc. - financial statements august 31, 2019
https://www.logan.edu/wp-content/uploads/2020/12/Logan-University-Inc.-2019-Financial-Statements.pdf
St. Louis, Missouri ... on a 112-acre campus in Chesterfield, Missouri. ... On August 28, 2009, the State of Missouri adopted UPMIFA, ...
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34 AUDITED FINANCIAL STATEMENTS AND REPORT OF ...
https://www.pchas.org/uploads/resources/2016-PCHAS-MO-Fin-Stmts-FINAL.pdf
Presbyterian Children's Homes and Services of Missouri ... UPMIFA. In response to the ULC's act the Financial Accounting Standards Board ...
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35 financial statements with independent auditor's report june 30 ...
https://cgsm.org/wp-content/uploads/2020/11/The-Consortium-for-Graduate-Study-in-Management-2018FS.pdf
St. Louis, Missouri ... Act (“UPMIFA”), adopted into Missouri law in 2009, as requiring the preservation ... In accordance with UPMIFA, Consortium considers.
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36 2014 Financial Statements
https://zmdstl.org/wp-content/uploads/2017/05/2014-Financial-Statements-Missouri-History-Museum-Dec-31-2013.pdf
We have audited the accompanying financial statements of the Missouri History ... the level that the donor or UPMIFA requires the Museum to retain as a fund ...
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37 Missouri Historical Society
https://mzdstl.org/wp-content/uploads/2017/05/2017-Missouri-History-Museum-12-31-2016-Financial-Statements.pdf
We have audited the financial statements of Missouri Historical Society, ... The Board of Trustees has interpreted UPMIFA (Uniform Prudent ...
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38 Quincy IL - Community Foundation FAQ
https://www.mycommunityfoundation.org/faq
The Community Foundation Serving West Central Illinois & Northeast Missouri is a tax exempt, nonprofit, publicly supported philanthropic organization with ...
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39 macauditreport06302018.pdf - Mineral Area College
https://mineralarea.edu/media/1215/macauditreport06302018.pdf
Missouri community colleges in the remaining TAACCCT grant, MoStemWINS, ... UPMIFA. Mineral Area College Foundation, Inc., the discretely ...
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40 John Held - Missouri University of Science and Technology
https://www.linkedin.com/in/john-held-4b61538
John Held. Executive Director of Development: Gift Planning & Campaign Strategy Doctoral Student - Business Administration. Missouri University of Science ...
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41 958-205-45 Other Presentation Matters
https://ercpa.com/wp-content/uploads/2015/05/1391810025_GAAP_Accounting_for_Endowment_Funds_-_ASB_958_205_45.pdf
Missouri State Law. UPMIFA has been adopted in the state of Missouri and provides the detail guidelines on the prudent management of Endowment Funds.
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42 Restricted Gifts under UPMIFA - Investments & Wealth Institute
https://investmentsandwealth.org/getattachment/ff7f79a7-e87b-46df-a557-c6f009dd2161/IWM11MayJun-RestrictedGiftsUPMIFA.pdf
UPMIFA. The time period specified for its use will affect the charity's application ... in Missouri) to a gift made to a nonprofit corporation.4 Some.
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43 State Assistance for Housing Relief
https://safhrforhomeowners.com/
Emergency Mortgage Assistance for Missourians in Need. If you're a Missouri homeowner struggling to make your mortgage payment due to the COVID-19 pandemic, ...
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44 FINANCIAL STATEMENTS with INDEPENDENT AUDITOR'S ...
https://toyandminiaturemuseum.org/wp-content/uploads/2021/11/Tm-Audit-FINAL-2019.pdf
The National Museum of Toys/Miniatures (the Museum), a Missouri not-for-profit ... Funds Act (UPMIFA) which supersedes the previously adopted Uniform ...
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45 Health and Educational Facilities Authority of the ... - MuniOS
https://www.munios.com/munios-archive.ashx?e=4N9RB
between the Authority and Commerce Bank, Kansas City, Missouri, ... The university has interpreted Missouri UPMIFA as requiring the ...
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46 CAMP FIRE NATIONAL HEADQUARTERS Kansas City ...
https://campfire.org/wp-content/uploads/2017/11/Final_Audit_Report_-_Camp_Fire_National_Headquarters_6-30-15.pdf
headquartered in Kansas City, Missouri providing services to over 152,000 youth in ... Institutional Funds Act (UPMIFA) as requiring the preservation of the ...
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47 Ronald McDonald House Charities of St. Louis
https://rmhcstl.com/wp-content/uploads/2022/03/Audit-Final-2021Ronald-McDonald-House-Charities-FS-21.pdf
Effective August 28, 2009, the State of Missouri enacted UPMIFA. UPMIFA requires the preservation of the fair value of the original gift as ...
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48 ADAVICO
https://adavico.com/
... reported in accordance with organizational policy and UPMIFA and FASB standards. ... North Carolina; Midwestern Baptist Theological Seminary, Missouri ...
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49 United Pentecostal Fdtn 2014 Signed Financial.pdf
http://www.unitedpentecostalfoundation.com/sites/default/files/documents/United%20Pentecostal%20Fdtn%202014%20Signed%20Financial.pdf
St. Louis, Missouri ... Foundation has interpreted the UPMIFA as requiring the ... Chapter 402 and UPMIFA, the Foundation considers the.
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50 HARDT v. VITAE FOUNDATION | 302 S.W.3d 133 | Mo. Ct. App.
https://www.casemine.com/judgement/us/5914b0ceadd7b049347550d1
VITAE FOUNDATION Missouri Court of Appeals, Western District. ... While the UPMIFA stresses that charitable fund managers give primary consideration to the ...
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51 NORTH WISCONSIN DISTRICT OF THE LUTHERAN CHURCH
https://static1.squarespace.com/static/5bae32e3a09a7e4eb376dd6e/t/62cc117cadf700300130520b/1657540988929/2021+Audit+Report+NWD+-+Synod+FS-final.pdf
Church - Missouri Synod and Subsidiary (a nonprofit organization) ... endowment funds may fall below the level that the donor or UPMIFA ...
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52 HARDT v. VITAE FOUNDATION INC | FindLaw
https://caselaw.findlaw.com/mo-court-of-appeals/1496199.html
Missouri Court of Appeals,Western District. ... While the UPMIFA stresses that charitable fund managers give primary consideration to the donor's intent as ...
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53 MBG 2010 Issued Financial Statements.pdf
http://www.mobot.org/about/financials/MBG%202010%20%20Issued%20Financial%20Statements.pdf
Missouri Botanical Garden (a perpetual trust established by Henry Shaw and ... NET ASSETS RECLASSIFIED UPON ADOPTION OF UPMIFA (Note 4).
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54 CAMP FIRE NATIONAL HEADQUARTERS ... - GuideStar
https://www.guidestar.org/ViewEdoc.aspx?eDocId=4287627&approved=True
headquartered in Kansas City, Missouri providing services to over ... Institutional Funds Act (UPMIFA) as requiring the preservation of the ...
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55 - Financial Statements (2020 Audit [12/31/2020] (In Process))
https://ourladysinn.org/wp-content/uploads/2021/03/2020-Audited-Fin-Statments.pdf
... financial statements of Our Lady's Inn (a Missouri not-for-profit ... of Institutional Funds Act (UPMIFA) as requiring the preservation ...
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56 slu-issued-financials.pdf
https://www.slu.edu/business-finance/departments-and-offices/docs/slu-issued-financials.pdf
St. Louis, Missouri. October 30, 2020 ... In accordance with UPMIFA, the University considers the following factors in making a.
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57 Wyman Center, Inc. St. Louis, Missouri Financial Statements
https://wymancenter.org/wp-content/uploads/2015/12/2014-Audited-Financial-Statements.pdf
In August 2009, the State of Missouri enacted the Uniform Prudent Management of. Institutional Funds Act (UPMIFA). Wyman's Board of Directors has ...
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58 2020 Annual Report - AWS
https://mobap-media.s3.amazonaws.com/public/executive-office/annuals/2020(rev1).pdf
Missouri Baptist Convention, 400 E High St, Jefferson City, Missouri 65101‑3215 ... of Institutional Funds Act (UPMIFA) and its own governing documents.
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59 Living With the Uniform Prudent Management of Institutional ...
https://www.lorman.com/training/nonprofit/uniform-prudent-management-of-institutional-funds-act
Explore what is covered by UPMIFA and many common misunderstandings about its scope and limitations.The Uniform Prudent Management of Institutional Funds ...
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60 MBF EMC New Fund Structure April 2021
https://mbfn.org/wp-content/uploads/2021/06/Proposed-2021.05-MBF-New-Fund-Structure.pdf
Missouri Baptist Foundation. INVESTMENT FUNDS ... Investor Act (UPIA), the Uniform Prudent Management of Institutional Funds Act (UPMIFA) and the.
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61 9. Supervision/Enforcement of Charitable Trusts
http://lewislawoftrusts.lawbooks.cali.org/chapter/supervisionenforcement-of-charitable-trusts/
Moreover, just this year, Missouri adopted the Uniform Prudent Management of Institutional Funds Act (“UPMIFA”), which expressly applies to both charitable ...
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62 Washington University in St.Louis - Townnews
https://bloximages.newyork1.vip.townnews.com/stltoday.com/content/tncms/assets/v3/editorial/b/32/b32a20d7-a96b-5623-8ab7-54dd0c6547ce/5702f5b994dad.pdf.pdf
Act as enacted in the state of Missouri (UPMIFA) in the review and approval of the annual endowment spending rate for the following fiscal ...
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63 2016-UHY-Financial-Statement-Report.pdf
https://sfstl.org/wp-content/uploads/2019/06/2016-UHY-Financial-Statement-Report.pdf
(the Foundation) (a Missouri not-for-profit corporation), which comprise ... of Institutional Funds Act (UPMIFA) that serves as a guideline for states to ...
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64 The Metropolitan Community College
https://www.mcckc.edu/financial-administrative-services/docs/2018_Financial_Report_Final.pdf
MCC's state aid appropriation to Missouri Community Colleges. ... Funds Act (UPMIFA) adopted by the State of Missouri as requiring ...
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65 The Nelson Gallery Foundation and The William Rockhill ...
https://nelson-atkins.org/wp-content/uploads/2021/10/Nelson-Atkins-Museum-of-Art-2021-Audit-Report.pdf
Kansas City, Missouri. We have audited the accompanying ... The governing body of the museum has interpreted UPMIFA as not requiring the.
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66 Deaconess-Foundation-2020-Audit.pdf
https://deaconess.org/wp-content/uploads/2021/06/Deaconess-Foundation-2020-Audit.pdf
St. Louis, Missouri ... Missouri Society of Certified Public Accountants ... In accordance with UPMIFA, the Foundation considers the following factors in.
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67 Official Proceedings - Grand Lodge MO Communication 2015 ...
https://issuu.com/momason/docs/gl_194th_proceedings
MWB Haywood has served the Grand Lodge of Missouri on the Public ... Funds Act(UPMIFA) governs the management of donor-restricted endowment ...
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68 CELEBRATING - Church Extension Fund
https://mi-cef.org/var/mi_cef2/storage/original/application/5aced1616652c65d78fa3d5c41e12a17.pdf
Michigan District of the Lutheran Church-Missouri Synod ... endowment funds) whether or not the organization is subject to UPMIFA.
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69 North Wisconsin District of the Lutheran Church
https://nebula.wsimg.com/1d1949e0d37686ce54475c492aeae257?AccessKeyId=DD83FE257D5FCD8E2536&disposition=0&alloworigin=1
Lutheran Church - Missouri Synod and Subsidiary (the "District"), ... of Relevant Law - The District's governing board has interpreted the UPMIFA enacted in.
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70 BFC-Financial-Statements-Year-ending-June-30-2018.pdf
https://breadforthecity.org/wp-content/uploads/2019/04/BFC-Financial-Statements-Year-ending-June-30-2018.pdf
regarding Uniform Prudent Management of Institutional Funds Act (UPMIFA) as ... U.S. Bancorp Community Development Corporation (USBCDC), a Missouri.
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71 The Prudent Investor Rule and Market Risk: An Empirical ...
https://www.aals.org/wp-content/uploads/2018/02/AM17PrudentInvestorRuleandMarketRisk.pdf
1The Uniform Prudent Management of Institutional Funds Act (UPMIFA), promulgated in 2006 and since ... This Article,” 63(1) Missouri Law Rev. 1.
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72 2019-pdf-financial-statements.pdf - PKD Foundation
https://pkdcure.org/wp-content/uploads/2019-pdf-financial-statements.pdf
PKD Foundation (the Foundation) was formed in 1982 as a Missouri ... Institutional Funds Act (UPMIFA) as requiring the preservation of the ...
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73 The Secret Economy of Charitable Giving
https://scholarship.richmond.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=2180&context=law-faculty-publications
... Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, ... Similarly, UPMIFA-adopted by forty-nine states, the District of Columbia,.
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74 Audit-Financial-FYE-4-30-20.pdf - Bridging the Gap
https://bridgingthegap.org/wp-content/uploads/2021/06/Audit-Financial-FYE-4-30-20.pdf
such as service on the City of Kansas City Missouri's Climate Protection ... Prudent Management of Institutional Funds Act (UPMIFA) as ...
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75 2019-20 Annual Report - National Merit Scholarship
https://www.nationalmerit.org/s/1758/images/gid2/editor_documents/annual_report.pdf
Missouri University of Science and Technology ... In accordance with UPMIFA, NMSC considers the following factors in making a determination ...
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76 Let the Good Deed Go Unpunished: Avoiding Nonprofit Board ...
https://charitableallies.org/news/board-liability/
The UPMIFA provides guidance on investment decisions and endowment expenditures for nonprofit and charitable organizations. According to the ...
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77 2018 Annual Report - American Angus Association
https://www.angus.org/pub/AnnualReport2018.pdf
Hinkle's Prime Cut Angus, Nevada, Missouri ... of Institutional Funds Act (UPMIFA) as requiring the preservation of the fair value of the.
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78 Cornerstones of Care and Affiliates
https://cornerstonesofcare.org/media/13ab7d55-77b9-4a19-8836-d12e560c0a5a/QYTE6Q/PDFs%20Docs/Audit/Cornerstones%20Draft%20Report%2006.13.pdf
City metropolitan area; Maryville, Missouri; Wichita, Kansas; St. Louis, ... Prudent Management of Institutional Funds Act (UPMIFA) in 2009.
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79 Institutional Endowments - Catholic Community Foundation
https://www.ccf-mn.org/institutions/institutional-endowments/
UPMIFA The Uniform Prudent Management of Institutional Funds Act protects donor intent and provides guidance on the investment decisions and endowment ...
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80 Principles for Good Governance and Ethical Practice
https://independentsector.org/wp-content/uploads/2016/11/Principles2018-LRE-Final-Web.pdf
Minnesota, Mississippi, Missouri, Montana, Nebraska, North Carolina, ... UPMIFA applies to charitable corporations and provides more guidance for boards.
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81 bog Official-Minutes-February-8-2020 - Truman State University
https://www.truman.edu/wp-content/uploads/2020/09/Official-Minutes-February-8-2020.pdf?x45860
campus in Kirksville, Missouri. ... requirements of the RFP, the firn1 of RubinBrown from St. Louis, Missouri, is ... fll Implementation of UPMIFA.
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82 Financial Statements (with Report of Independent Certified ...
https://www.sierraclubfoundation.org/sites/sierraclubfoundation.org/files/The%20Sierra%20Club%20Foundation%20Audited%20Financial%20Statement%202013%20Final%20-%20Public.pdf
Management of Institutional Funds Act (“UPMIFA”) as requiring the ... endowment funds may fall below the level that the donor or UPMIFA ...
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83 2008 Annual Report - REACH Healthcare Foundation
https://reachhealth.org/wp-content/uploads/2011/06/08REACH_AnnualReport_web.pdf
and Kansas City, Missouri, to its service area ... Jackson County, Missouri, into neighboring Johnson ... (UPMIFA), which provides.
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84 Park-University-2021-Audit-Report-Short-1.pdf
https://www.park.edu/wp-content/uploads/2021/12/Park-University-2021-Audit-Report-Short-1.pdf
Parkville, Missouri ... Kansas City, Missouri. October 1, 2021 ... The board of trustees of the University has interpreted UPMIFA as not requiring the.
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85 pre-2016-presentations-by-turney-berry
https://wyattfirm.com/pre-2016-presentations-by-turney-berry/
... “Recent Developments in Federal Transfer Tax,” Missouri Bar Association ... University of Kentucky College of Law (July 2010); “UPMIFA: Uplifting, ...
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86 Is the Law Causing Charities to Drown because Their ...
https://dspace.creighton.edu/xmlui/bitstream/handle/10504/40670/19_43CreightonLRev529(2009-2010).pdf;sequence=1
Commissioners on Uniform State Laws, stated: "UPMIFA improves ... diana, Iowa, Kansas, Maine, Maryland, Massachusetts, Minnesota, Missouri, Montana,.
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87 financial statements september 30, 2014
https://www.oifoundation.org/financials/OIF-Audit-2014.pdf
St. Louis, Missouri. Report On The Financial Statements ... accordance with UPMIFA, the Foundation considers the following factors in making.
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88 PERFECTING DONOR INTENT IN TESTAMENTARY GIFTS
http://www.kathrynmireeandassociates.com/PDF/Perfecting%20Donor%20Intent.pdf
Management of Institutional Funds Act (UPMIFA) to replace the 1972 Uniform ... Missouri (H.B. 1038) Introduced by Trent Skaggs (D-31) on 3/1/07.
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89 2015 audit report - Kansas State University Foundation
https://ksufoundation.org/wp-content/uploads/2022/06/KSU-Foundtion-Audit-Report-Final.pdf
Kansas City, Missouri ... UPMIFA, the Foundation considers the following factors in making a ... restriction under UPMIFA with purpose restrictions.
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90 SAINT LOUIS ZOO ZOOLOGICAL SUBDISTRICT OF THE ...
https://www.stlzoo.org/download_file/view_inline/10137/152
The Zoo received funds from the state of Missouri at a sales tax rate of 1/8 ... Prudent Management of Institutional Funds Act (UPMIFA) as ...
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91 Fiduciary Financial Management in Nonprofit Organizations
http://www.preti.com/content/uploads/2014/07/NPO-Finl-Mgmt-WPrimoff-CPA-Jnl-Nov-2012.pdf
(UPMIFA) in 2010 and 2012 respectively, ... UPMIFA broadly governs the invest- ... University of Missouri (Midwest Center for Nonprofit.
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92 real property, trust and estate law journal
https://www.americanbar.org/content/dam/aba/publications/real_property_trust_and_estate_law_journal/v45/rpte-journal-v45-2-issue.pdf
David M. English, University Missouri Columbia Law School ... of the UTC, UPOAA, and UPMIFA, Balancing the “Buttons” on the Uniform Power of.
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93 Employment Law for Nonprofits & Tax-Exempt Organizations
https://www.hurwitassociates.com/employment_law/
... Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana ... MASSACHUSETTS ADOPTS UPMIFA – · MAJOR GIFTS & CONFUSING GIFT TERMS ...
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94 Nonprofit Corporate Law - Black's Law Dictionary
https://thelawdictionary.org/nonprofit-corporate-law-2/
Missouri Appeals, 1997 ... UPMIFA also governs in CA ... UPMIFA (Uniform Prudent Management of Institutional Funds Act)—For endowmentfunds.
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95 HARRY S. TRUMAN LIBRARY INSTITUTE FOR NATIONAL ...
https://www.trumanlibraryinstitute.org/wp-content/uploads/2022/02/TLI_FY21_AUDIT.pdf
Institute), is a Missouri not-for-profit corporation whose ... Management of Institutional Funds Act (UPMIFA) as requiring preservation of.
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