$6)$ The organization Shelter the Needy is completing its Form $990$ and it is trying to determine if it has unrelated business income on which it must pay taxes. Which of the following would be subject to unrelated business income taxes?

A$)$ The Shelter sold art work it had received as a donation.

B$)$ Volunteers raised several thousand dollars in a marathon sponsored for the benefit of the Shelter.

C$)$ The Shelter earned revenues from the self$-$service laundry facilities it provides for the benefit of tenants of its low$-$income temporary housing facilities.

D$)$ None of the items listed would be subject to unrelated business income taxes.

$7)$ A good measure of whether a not$-$for$-$profit organization is a "going concern" and can sustain its operations into the future is:

A$)$ Total revenues divided by assets.

B$)$ Percentage of unrestricted net assets to average monthly operating expenses.

C$)$ Percentage of program expenses to total expenses.

D$)$ Fund$-$raising expenses as a percentage of public support.

$8)$ A good measure of whether a not$-$for$-$profit organization is efficient in its fund$-$raising efforts is:

A$)$ Fund$-$raising expenses as a percentage of public support.

B$)$ The ratio of program expenses to number of clients served.

C$)$ Total revenues divided by total expenses.

D$)$ Percentage of program expenses to total expenses.

$9)$ A