I work at a non-profit, and, anecdotally, I think it is more complicated as there might be 3 areas of funding concentration: 1. Areas that are overfunded becau

I work at a non-profit, and, anecdotally, I think it is more complicated as there might be 3 areas of funding concentration: 1. Areas that are overfunded because restricted donations tend to concentrate there. 2. Areas that leadership want to fund, and would direct unrestricted donations to. 3. Areas that neither restricted donations nor leadership want to fund and thus tend to be chronically underfunded (e.g. payroll and staffing in certain departments) I think thoughtful restricted donations have a place then, but a key is understanding of the industry and transparency in operations