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In some cases, the company will say that all matching gifts are to go to
unrestricted and in other cases no instructions are included in the
company's matching gift program so in that case the matching gifts can
follow the donor's designation.
Many organizations allow the donor's matching gift to pay down the pledge, and also count matching gifts as part of the donor's total contribution.
Most companies allow unrestricted designation of matching gift funds, but if in doubt, it is best to contact the company for further clarification on the company's policy.