The Foundation accepts deferred gifts or donations to benefit individuals with disabilities in the future through a program called the “Legacy Society.” These donations designate the Development Workshop Foundation as a beneficiary in estate planning vehicles such as wills, trusts, and insurance policies. The Foundation recognizes donations as contribution income when the donor provides unconditional promise or legally enforceable unconditional intention to give. Net assets temporarily restricted by contributors to the Legacy Society for future benefit of individuals with disabilities are satisfied based upon provisions outlined in the donor’s estate planning instruments.