Which of the following recognition and measurement bases best summarizes the usual treatment of current contributions to private not-for-profit entities in accordance with ASC 958? 
Definitions:
Civil Action
A legal proceeding in which one party sues another for the redress of a private grievance, involving non-criminal matters.
Wrong or Injury
A harm or violation suffered by an individual, either physically or legally, which may be redressed by legal action.
Intentional Torts
Deliberate acts carried out by one party intending to cause harm or consequences to another party, leading to liability.
Negligent
Failing to exercise the care that a reasonably prudent person would exercise in similar circumstances, resulting in harm or damage.
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