ITF Overview

What are Institutional Trust Funds?

Overhead/Indirect Cost Funds
Gifts, Devices or Bequests
Self-Supporting Auxiliary Enterprises
Collections to support the extracurricular activities of students
Activities benefiting scholarship funds or student activity programs
Fees and other payments for services rendered by medical, dental, or other health care professionals
Net proceeds from interest in real property

Special Funds, a subset of Institutional Trust Funds, include:

Intercollegiate Athletics
Agency Funds – Any funds that the University holds on behalf of another. Used to account for resources held by the University in a custodial capacity.

Type of Fund	Banner Fund Begins With:
Overhead / Indirect Cost	12
Institutional Trust	14
Auxiliary Funds	310, 311, 316, 317
Restricted for Scholarships	23
Restricted for other use	24, 25, 27
Endowments Restricted for Scholarships or other use	2E, 6R, 6C, 6Z
Special Funds	312, 8