Wisconsin Code § 25.295

Heritage state parks and forests trust fund
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(1) There is established a separate nonlapsible trust fund designated as the heritage state parks and forests trust fund, to consist
of:
(a) All gifts, grants or bequests or other contributions made to
the heritage state parks and forests trust fund. The department of
natural resources may convert any noncash gift, grant, bequest or
other contribution into cash.
(b) Notwithstanding s. 23.15 (4), all moneys received by the
department of natural resources from utility easements on property located in the state park system, a southern state forest, as defined in s. 27.016 (1) (c), or a state recreation area under ss. 23.09
(10), 27.01 (2) (g) and 28.02 (5).

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