11-16. Indicate whether each of the following actions would result in a change in unrestricted, temporarily restricted, or permanently restricted net assets this year:

a. A donor gives the organization a cash contribution to be used for expanding the organizations food pantry program.

b. The organization earns an unrealized gain on its permanent endowment.

c. A donor pledges money to the organization but has not paid it yet. The donor does not indicate how the money is to be used.

1. When Professor Chellman endows an annual lecture series at the Wagner School, he stipulates that only the interest income derived from his gift may be used to fund the program. The Wagner School places the gift in its ________ fund. 2. When the Wagner School sets asides a portion of net assets to be used for computer software purchases, the designation is made in the ________ fund.

d. The organization sells goods from its online bookstore.

e. A donor gives the organization cash and species that the money is to be used in 4 years.

f. A donor gives 1,000 shares of Apple stock and stipulates the proceeds of the stock are not to be spent but held in perpetuity.