A not for profit organization receives $150 from a donor. The donor receives two tickets to a theater show and an acknowledgement in the theater program. The tickets have a FMV of $100. What amount is recorded as contribution revenue? a. 150 b. 50 C. 100 d. 200 For non-profits most revenue are unrestricted gifts of cash and are reported as revenues. However, gifts that are restricted are reported as temporarily as restricted and the interest income earned on the gift is treated as restricted also. True or False