RECEIVING A SUM OF MONEY UNEXPECTEDLY (or half-expectedly) isn't as unusual as it may seem in the nonprofit world. It often comes in the form of a bequest, but it might just as often come as a year-end gift from a loyal member. Sometimes, it's a grant few thought the organization would ever be competitive enough to get. Or a local corporation or government acknowledges the efforts of a nonprofit that is making the community a better place. The question that gets some organizations tied up in knots is how to make the best and most efficient use of these funds. We all dream about how we'd put a few thousand bucks to use if it were to arrive on our doorsteps, but when actually faced with a check in one's hands, the dreams may be...well... too dreamy. Where should it go, if the donor hasn't stipulated a place for it to land? The director of a small cultural nonprofit asked me this question. After several years of increased attendance and program income, sho