A statement of financial position for a nongovernmental non for profit organization reports amounts for which of the following classes of net assets?

The ABC museum, a not for profit organization, received a contribution of historical artifacts. It need not recognize the contribution if the artifacts are to be sold and the proceeds used to:

Of the following, which would be listed on a non for profit entity's balance sheet?

A private, not-for-profit university receives a donation of a building in the beginning of Year 1 with a fair value of $1 million. The university plans to use the building as an office for student organizations, although the donor has not placed any restrictions on its use. The university's policy is to depreciate buildings via the straight line method over a 40 year life with no anticipated residual value. The university does not have a policy to place an assumed time restriction on these donations. Which of the following is true about this gift in Year 1?

A private, not-profit organization receives a cash gift of $2 million in Year 1. The donor of the funds specified that the money should be invested, with all earnings on the investment being used to pay the salaries of a team of social workers. In the first year, $100,000 was earned on the investment but it was not spent as specified until Year 2. How will this be reported in the statement of activities and changes in net assets in Year 2?

Healthy Families is a private, not-for-profit organization. In Year 2, Healthy Families receives a check for $30,000 to be used to help low-income families in the area access medical care. In Year 3, the money is paid to a local doctor who provided medical care for several families that could not afford the treatment themselves. What will Health Families report in unrestricted net assets in Year 3?