Rollin N. Money wishes to establish a fund that will provide a college education for children of police and fire personnel killed on the job. Mr. Money contacted you as a government employee and asked you to provide information about how he might achieve his goal. He is concerned with security over the initial gift and control over the use of any income from the gift. He wants the gift to be a permanent one and the income to be spent for the purpose identified previously. A friend of Mr. Money's suggested that he require the establishment of a Special Revenue Fund because the gift and its income would be maintained separately from the other governmental resources. How would you advise Mr. Money?