There has been a request from a donor to redirect a contribution. The contribution was made about 5 years ago into a building campaign that just ended. The campaign has ended but the funds have not been used yet to purchase a building. The donor wants to redirect their funds to a scholarship fund instead. Is this possible or legal? Can the board of directors act on this type of request? What are the IRS implications of granting this type of request? Are their IRS restrictions on this type of request?