I highly recommend this piece from the Planned Giving Design Center for some background and perspective on donor restricted gifts. I heard one of the authors (Winston Smith) speak on this topic at a previous NCPG conference.
My rough guess is that 99.999% of the time, charities that veer from their donors’ intent on restricted gifts are never held accountable. Of course, it is really painful when your organization gets embroiled in one of this problems. Trust me, charities never win these things.
My advice: Fundraisers and non-profit executives need to be cognizant of these issues when accepting restricted gifts. You might actually enjoy the article, too!