Maybe 621 is the link you should read.
It does not do much good to put links up if you don’t read them.
It does more good if you post relevant points with your link ...
"Our scholarship program is managed with the understanding that it will be needed for at least the next 20 years as there are children who will ultimately receive a scholarship who are now only a few years old. As indicated on our Federal Form 990, these funds are restricted and used only for future scholarships."