N.D. Cent. Code § 40-55-07
The governing body of a municipality, school district, or park district, recreation board or commission, or other authority in which is vested the power to provide, establish, maintain, and conduct such supervised recreation system may accept any grant or devise of real estate or any gift or bequest of money or other personal property or any donation to be applied, principal or income, for either temporary or permanent use for playgrounds or recreation purposes, but if the acceptance thereof for such purposes will subject such municipality, school district, or park district, to additional expense for improvement, maintenance, or removal, the acceptance of any grant or devise of real estate shall always be subject to the approval of the governing body of such municipality, school district, or park district. Money received for such purpose, unless otherwise provided by the terms of the gift or bequest shall be deposited with the treasurer of the governing body to the account of the recreation board or commission or other body having charge of such work, and the same may be withdrawn and paid out by such body in the same manner as money appropriated for recreation purposes.
N.D.C.C. § 40-55-07