4. Find the codification references (number-based) for the recognition of: a) Donation b) pledges 5. Provide justification for your recommendation to consolidate or not consolidate the entities in the following case (draw on the FASB codification, be specific, cite): The not-for-profit ' A ' is engaged in a limited partnership with another not-for-profit ' B '. ' A ' has the right to select the Name and the auditors of entity ' B