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" ... Philanthropic support is one of the four significant revenue streams for a university, the others being net tuition revenue (often the largest revenue source), state support (in the case of public institutions), and indirect costs (or overhead) on extramural research grants (in the case of research universities). But whereas these other three sources provide more or less current-use funds, support realized through philanthropic giving can take many forms and come over long periods of time. Not all funds associated with a gift are immediately realized or available (whether current-use or permanent endowment) to the university. Some funds may be provided by the donor up-front all at once, while others may be realized through a phased multi-year payment on the gift, and still others may be part of an estate plan, potentially many years away from being fully realized. ... "