What is the Heritage Fund?

The Heritage Fund was established in 1980 to allow individuals, organizations and corporations to donate funds for memorials, programs, events, and projects with the Boise Parks & Recreation Department.

Donations can be designated by the donor to specific projects, or contributions can be made with no specific purpose.

See our Department Procedure for more information.

How is the money managed?

The Heritage Fund is a separate account from the City of Boise's and Boise Parks & Recreation's capital and general operating accounts. Interest accrued in the Heritage Fund is assigned to individual accounts quarterly based on the percentage of funds in each account.

How is the money spent?

The use of Heritage Fund dollars must be approved by the appropriate superintendent or the Director. Expenditures follow all rules, policies and regulations of the City of Boise.

Are donations tax deductible?

The tax code specifies that donations to the Heritage Fund are eligible for tax deductions.

However, funds donated by an individual to a project from which they benefit monetarily are ineligible as a tax deduction. For example, a donation from a developer for a park within a development that promotes home sales would not be eligible.

Heritage Fund Projects

The Heritage Fund has helped support a myriad Boise Parks & Recreation Department projects and programs, such as benches, Foothills acquisitions, trees, Zoo Boise Small Animal Kingdom, youth scholarships, O'Farrell Cabin restoration, park and Greenbelt maintenance, and others.

If you would like additional information about the Heritage Fund please contact the Boise Parks & Recreation Department at (208) 608-7600 or