Illinois Code § 40 ILCS 5/11-209

Gift reserve.
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Money or property received by the board for any purpose under other
laws, or as gifts, grants, or bequests, or in any manner other than
provided in any section of this Article shall be credited to this reserve
and used for such purposes of the fund as are approved by the board. The
balance in this reserve shall be improved by interest at 4% per annum.

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