Idaho Code 66-1104 – Charitable Institutions Earnings Reserve Fund
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(1) There is established in the state treasury the charitable institutions earnings reserve fund. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The fund shall consist of the following:
(a) Earnings of the charitable institutions permanent endowment fund;
(b) Proceeds from the sale of timber growing upon charitable institutions endowment lands;
(c) Proceeds of leases of charitable institutions endowment lands;
(d) Proceeds of interest charged upon deferred payments on charitable institutions endowment lands or timber on those lands; and
(e) All other proceeds received from the use of charitable institutions endowment lands and not otherwise designated for deposit in the charitable institutions permanent endowment fund.
(2) Moneys shall be distributed out of the charitable institutions earnings reserve fund only to support the beneficiaries of the charitable institutions endowment, including distributions by the state board of land commissioners to the charitable institutions permanent endowment fund and the charitable institutions income fund; provided, that funds shall not be appropriated by the legislature from the charitable institutions earnings reserve fund except to pay for administrative costs incurred managing the assets of the charitable institutions endowment including, but not limited to, real property and monetary assets.
Terms Used In Idaho Code 66-1104
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114