A Gift-In-Kind,for Which the Not-For-Profit Entity Has No Discretion on Disposition,should

question 25

Multiple Choice

A gift-in-kind,for which the not-for-profit entity has no discretion on disposition,should be accounted for by the not-for-profit,nongovernmental entity as

• A)a special purpose contribution.
• B)an exchange transaction.
• C)an agency transaction.
• D)a conditional promise to give.

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Definitions:

Sensitive Periods

Critically defined periods in early development when the individual is especially receptive to certain stimuli and learning experiences.

Bonding

The process of forming a close, personal connection or emotional attachment between individuals, such as between parents and their newborn.

Qualitatively New Patterns

refers to the emergence of behaviors or thought processes that are fundamentally different and more complex than previous stages, indicative of developmental progress.

Psychological Characteristics

Traits that describe an individual's mental attributes, patterns of thought, emotions, and behaviors.