Wisconsin Code § 25.293

Natural resources land endowment fund
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There is established a separate nonlapsible trust fund designated
as the natural resources land endowment fund, to consist of:
(1) All gifts, grants or bequests made to the natural resources
land endowment fund. The department of natural resources may
convert any noncash gift, grant or bequest into cash for deposit
into the fund.
(2) All interest and other income generated from these gifts,
grants and bequests.

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