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A revolving fund is a fund or account that remains available to finance an organization's continuing operations without any fiscal year limitation, because the organization replenishes the fund by repaying money used from the account. Revolving funds have been used to support both government and non-profit operations.

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  • Fondo rotatorio (es)
  • Revolverend fonds (nl)
  • Revolving fund (en)
  • Fundusz rewolwingowy (pl)
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  • Un fondo rotatorio es un fondo o cuenta con ingresos que sigue estando disponible para financiar sus operaciones continuas sin ningún tipo de limitación por ejercicio fiscal. Dentro de los gobiernos federal y estatal estadounidense, la ley establece los fondos rotatorios. (es)
  • A revolving fund is a fund or account that remains available to finance an organization's continuing operations without any fiscal year limitation, because the organization replenishes the fund by repaying money used from the account. Revolving funds have been used to support both government and non-profit operations. (en)
  • Een revolverend fonds is een fonds waaruit budget wordt toegekend aan derden, zonder dat dit beperkt is tot een boekjaar. De geldverstrekking vindt veelal plaats in de vorm van een lening. Het fonds wordt opnieuw aangevuld met geld dat oorspronkelijk afkomstig is uit het fonds zelf, bijvoorbeeld door de aflossingen van de leningen met rente. Hiermee onderscheiden revolverende fondsen zich van subsidies, die eenmalig verstrekt worden zonder dat er geld terugvloeit. In Nederland wordt een revolverend fonds onder meer gebruikt door het Nationaal Restauratiefonds. (nl)
  • Fundusz rewolwingowy (ang. revolving fund, również fundusz odnawialny) – odnawialny fundusz ustanowiony w określonym celu, np. udzielania pożyczek, z zastrzeżeniem, że zwroty do funduszu mogą być wykorzystane na nowo tylko w tym samym celu. (pl)
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  • Un fondo rotatorio es un fondo o cuenta con ingresos que sigue estando disponible para financiar sus operaciones continuas sin ningún tipo de limitación por ejercicio fiscal. Dentro de los gobiernos federal y estatal estadounidense, la ley establece los fondos rotatorios. Los fondos rotatorios son fuentes útiles de financiación para proyectos de preservación histórica. Una organización de conservación sin fines de lucro puede establecer un fondo para recibir donaciones y otro capital que sea utilizado por la organización para comprar una propiedad en peligro que luego se revende con servidumbres. Algunas organizaciones también hacen préstamos para renovación de edificios. El Fondo Rotatorio de la Provisión de es uno de los mayores fondos rotatorios locales en el país.​​ (es)
  • A revolving fund is a fund or account that remains available to finance an organization's continuing operations without any fiscal year limitation, because the organization replenishes the fund by repaying money used from the account. Revolving funds have been used to support both government and non-profit operations. In the case of revolving funds for a government project whose budget goes through annual parliamentary or other legislative appropriations that relate to a fiscal year then the unutilized balance may lapse after the close of the financial year. However it is restored the next year provided the agency concerned includes the amount in next year's appropriation. Within federal and state governments, law establishes revolving funds. Revolving funds, established for the purpose of carrying out specific activities, institute a basis under which financing for the cost of goods or services furnished to or by a government agency originate. Revolving funds are to be replenished through charges made for such goods or services. Revolving funds can be especially valuable for non-profit organizations because they afford both the donor and the non-profit significant advantages. Often a non-profit must announce a program, engage personnel, extend invitations or sign contracts well ahead of raising the donations or receiving the program revenue that will cover the costs. In such cases a revolving fund allows the non-profit to commit to programs early so that it can ensure professional execution and the program's success. The non-profit then can work to generate the revenue, donations, or other support that will repay the money spent. There are several situations in which such funds would be particularly helpful, one example would be funding sources for historic preservation projects. A non-profit preservation organization would establish a fund to receive donations and other capital which is used by the organization to purchase endangered property which is then resold with easements. Some organizations also make loans for building renovations, which then replenish the revolving funds as those loans are repaid. The Providence Revolving Fund is one of the largest local revolving funds in the US. Another example would be a revolving fund established to provide support for programs that require a long-term commitment for planning well ahead of the non-profit's fund-raising cycle. By accessing money in the revolving fund, the non-profit can commit to the project, including signing contracts or issuing invitations, knowing that funding is available from the revolving fund. As the project is funded through donations or through revenue the project may generate, the funds can be repaid to the revolving fund. This ensures the fund is available for future programming. Such a revolving fund offers several advantages to the donor. The donor's commitment is limited and the gift can be restricted for the sole purpose of supporting the program(s) for which it is intended. At the same time the funds committed to a revolving fund may be multiplied several fold as the non-profit repays money it may have taken from the fund. The non-profit will have a great incentive to repay the money to the revolving fund, in order to continue to enjoy the advantages of the revolving fund for future years. (en)
  • Een revolverend fonds is een fonds waaruit budget wordt toegekend aan derden, zonder dat dit beperkt is tot een boekjaar. De geldverstrekking vindt veelal plaats in de vorm van een lening. Het fonds wordt opnieuw aangevuld met geld dat oorspronkelijk afkomstig is uit het fonds zelf, bijvoorbeeld door de aflossingen van de leningen met rente. Hiermee onderscheiden revolverende fondsen zich van subsidies, die eenmalig verstrekt worden zonder dat er geld terugvloeit. Revolverende fondsen worden gebruikt door zowel overheden als non-profitorganisaties. Een voorbeeld van een maatschappelijk doeleinde waarvoor dit type fondsen gebruikt kan worden zijn stedelijke transformatieprojecten. In Nederland wordt een revolverend fonds onder meer gebruikt door het Nationaal Restauratiefonds. (nl)
  • Fundusz rewolwingowy (ang. revolving fund, również fundusz odnawialny) – odnawialny fundusz ustanowiony w określonym celu, np. udzielania pożyczek, z zastrzeżeniem, że zwroty do funduszu mogą być wykorzystane na nowo tylko w tym samym celu. Fundusze rewolwingowe są stosowane m.in. do realizacji inwestycji w ochronie środowiska i energetyce, w podnoszenie efektywności energetycznej lub do finansowania prosumenckich energii odnawialnej (wykorzystywanej głównie na własne potrzeby). Środki wykorzystane na inwestycje np. w postaci niskooprocentowanych pożyczek są odzyskiwane przez fundusz z oszczędności surowców (np. wody) czy energii lub produkcji energii odnawialnej. (pl)
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