UMF
/
- No dollar minimum
- Operates like interest-bearing checking account
- Guaranteed interest rate determined by Board
- No market risk
- Invested in short-term pool
- 3% admin fee assessed on each gift (See SOP Supplemental – Demand Fund Administrative Fee Final Materials)
- $10k minimum
- Spending is limited to 20% of prior year’s ending cash balance (includes available amount)
- Invested in long-term pool
- Investment earnings (losses) based on actual pool performance
- Annual administrative fee of 1.5%
- $25k minimum
- Gift/principal may not be spent
- Invested in long-term pool
- Payout is based on UMF spending policy
- Principal investment earnings (losses) based on actual pool performance
- Annual administrative fee is 1%
- Unspent payout (available funds) remains invested in long term pool
- Reinvestment of available funds to principal is permitted on annual basis
TIP
Temporary Investment Fund / GIP
Group Income Pool / CEF
Consolidated Endowment Fund / PUF
Permanent University Fund / SIF
Separately Invested Funds
UMN
/
- Compromised of University’s daily working capital
- Internally managed
- Daily cash balances invested by Office of Investments and Banking
- Assets required for short-term use are invested in TIP and used to fund daily banking needs
- $25k minimum initial deposit
- $10k minimum subsequent deposits
- Must have positive chartstring balance
- Requires Dean-level approval
- No true endowments or quasi-restricted endowments
- 45-day advanced notice to withdraw using form UM 1638
- Primary investment portfolio for all public and private gifts to the University of Minnesota
- Distribution rate of 5% of 3-year trailing average of market value
- See add’l information below
- Public endowment established with income from sources such as state iron ore taxes, royalties, and federal land grants
- Has two parts-a University part and a foundation part
- Each withdrawal from a PUF is matched to some degree by a foundation. The contribution amount by a foundation to a PUF withdrawal is determined by the foundation.
- PUF is part of the CEF pool.
- Only established with a documented request from a donor for separate investment
True Endowment / Quasi Endowment / Term Endowment / Life Income Fund Endowment
CEF
/
- Must remain permanently intact, principal may not be spent
- Reinvestments back into true endowment are not allowed.
- Withdrawals from true endowment not permitted
- Earnings can only be distributed to quasi or EFS chartstring, they cannot be reinvested back into true endowment.
- $50,000 minimum beginning investment
- Remain an endowment based on management prerogatives; principal may be spent for purposes of the gift.
- Quasi earnings can be reinvested back into quasi or distributed to EFS chartstring.
- Departments can process withdrawals from quasi with no dollar amount limit
- $25,000 minimum beginning investment
- You can withdraw up to the full value
- Remains an endowment for a specified period of time.
- $50,000 minimum beginning investment
- Remains an endowment for the life of the donor. All or a portion of the income is paid to a life income beneficiary for the remainder of the donor's life.
- $50,000 minimum beginning investment