answer the following true or false:

12. Unrestricted contributions, i.e., receipts of gifts without donor restrictions, would be classified

as operating activity on a NFPs Statement of Cash Flows.

13. Many NFPs attempt to classify fund-raising expenses as being partially program service expense. The criteria that must be met in order to legitimately report such expenses as partially related to program services include principal, audience and content.

14. A NFP has as its mission the increase of recycling activity by the public. If a group representing this NFP were to go into a neighborhood that already has a history of a high percentage of recycling activity and that has a very high per capita income, pass out recycling educational material and ask for donations, the expense of this effort could partially be classified as program service expense.

15. Joe volunteered to deliver meals on wheels for a local NFP. This NFP should book the hourly value of paying a driver as a contribution by Joe.

16. A volunteer, who is an nurse by trade, volunteered to work for free at a local emergency room at a governmental NFP health care facility. The governmental NFP should record her usual hourly wage as contribution revenue and an expense.