Wisconsin Code § 23.0918

Natural resources land endowment fund
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(1)
In this section, “land” includes any buildings, facilities or other
structures located on the land.
(2) Unless the natural resources board determines otherwise
in a specific case, only the income from the gifts, grants, or bequests in the fund is available for expenditure. The natural resources board may authorize expenditures only for preserving,
developing, managing, or maintaining land under the jurisdiction
of the department that is used for any of the purposes specified in
s. 23.09 (2) (d). In this subsection, unless otherwise provided in
a gift, grant, or bequest, principal and income are determined as
provided under subch. XI of ch. 701.

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