My wife's previous job was as an accountant with the endowment foundation at a mid-sized public university (San Jose State University). A lot of her time was spent making sure that the spending from the endowments many different funds corresponded to the rules that the donors had given when donating that money. Much of that was working with groups to shift spending around between accounts when they invariably made "mistakes".

One of her biggest projects was shepherding a large group of very old donations through a legal process to remove provisions in the donation agreements that were now illegal. In these cases the donors were long deceased, and the most common rule that needed to be changed was targeting race or ethnicity (e.g.: funds setup to help black people, or Irish, etc...).

The sheer number of different variations on "donor intent", or even just the wording on that legal document was astounding. There was always a tension between my wife's group and the group that was bringing in the money ("stewardship"), her group wanted things to be simpler and the "stewarding" group wanted nothing to get in the way of donations. It was remarkably similar to the tensions between sales and engineering in many software firms.