THIS SECTION PROVIDES THAT THE FOUNDATION SHALL HAVE THE AUTHORITY. IF SUCH FUNDS ARE DONATED WITHOUT RESTRICTION OTHER THAN THAT THEY BE USED IN FURTHERANCE OF ONE OR MORE OF THE GENERAL PURPOSES OF THE FOUNDATION.'. WOULD HAVE FURTHERED ONE OR MORE OF THE GENERAL PURPOSES OF THE FOUNDATION. THE EXAMPLES AS STATED IN THE LETTER ARE AS FOLLOWS: "SECTION 3 (A) (5) OF THE ACT AUTHORIZES AND DIRECTS...

The National Science Foundation (NSF) requested a decision on whether it could use donated funds to pay for conference and entertainment expenses incident to scientific endeavors. GAO held that: (1) all the expenses in question were classified as entertainment expenses; (2) NSF authority to accept and expend donated funds was broad enough to permit NSF to use such funds to pay entertainment expens...