Consider the following scenarios relating to activities that include a fund-raising appeal:
1. The Green Group’s mission is to protect the environment by increasing the portion of waste recycled by the public. The group conducts a door-to-door canvass of communities that recycle a low portion of their waste. The canvassers share their knowledge about the environmental problems caused by not recycling with households, asking them to change their recycling habits. The canvassers also ask for charitable contributions to continue this work, although these canvassers have not participated in fund-raising activities before.
2. The mission of Kid’s Camp is to provide summer camps for economically disadvantaged youths. It conducts a door-to-door solicitation campaign for its camp programs by sending volunteers to homes in upper-class neighborhoods. The volunteers explain the camp’s programs and distribute leaflets explaining the organization’s mission. Solicitors say, “Although your own children most likely are not eligible to attend this camp, we ask for your financial support, so that children less fortunate can have this summer camp experience.”
3. The Save the Ridley Turtles Society is an NFP organization whose mission it is to save the Ridley turtles from extinction and educate the public about the turtles. The society invites the citizens of the coastal areas where the turtles nest to a lecture on the nesting habits of the turtle. It also explains how people can play a role in improving the successful hatching of the turtle eggs in their area. At the conclusion of the lecture, the members of the society request donations to help prevent the extinction of the Ridley turtle.
4. The Citizens for Firefighters is an NFP organization that supports the mission of the city’s firefighters. The organization sponsored a telephone campaign in which it called homes in the fire district and provided a list of five simple activities the homeowner could take to help reduce the probability of fires. The caller recommended that these simple steps be taken by the homeowner. Additionally, the caller asked for a donation and said that with the donation the homeowner would receive a pamphlet outlining the five activities along with other suggestions. The Citizens for Firefighters hired a firm to conduct its campaign. The firm conducting the campaign charged a 60 percent fee on the gross contributions received.

Required
Determine for each scenario whether its purpose, audience, and content meet the criteria described in this chapter and FASB ASC 958-720-45, so that the joint costs can be allocated between programs and support expenses. Explain your reasons.