With most employee matching funds program, you can choose 'unrestricted' or indicate a specific use -- i.e. Enrichment, Field Trips, etc. A non-PTO example... I sponsor someone for the Breast Cancer Walk- I made the donation to American Breast Cancer, my matching fund form states under 'donor destination' - xx person Boston Breast Cancer Walk'
They can make a donation for a specific area, and state the area for the matching funds. This should be done at the point of donation. If they do not, then its the 'general' fund.
We have parents that receive matching donations from their employer. For instance, the parent gives us $100 donation and the employer gives an additional $50. I have a parent that wants me to track his matching donations separate from our Board approved budget so that he can decide where these funds go. Our by-laws state that the Board must approve all expenditures. He says it is "his donation" and he can direct where the money goes. I disagree because the employer matching donations are made out to the PTO and once they are ours the Board should decide how the money is spent.
