Illinois Code § 40 ILCS 5/5-206

Gift reserve.
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Amounts received by the board for any purpose under any other law or as
gifts, grants, or bequests, or in any manner other than as provided in this
Article, shall be credited to this reserve and the same shall be used for
such purposes of the fund as the board may decide. The balance in this
reserve shall be annually improved by interest at the rate realized
by the Board on its investments in the previous year.

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