For each of the following transactions, determine if the contribution is conditional. If it is unconditional, determine if the contribution is with donor restriction or without donor restriction.

Transactions 1 A donor contributes $10,000 with the stipulation that the money be used for a new building. If the building is not built in five years, the donor has the right to have his contribution returned. 2 A contributor gifts the NFP organization $4,000 to support a children's program with the stipulation that she receive an annual report. 3 A pledge for $75,000 is received from a long-time donor for next year's capital campaign. 4 Board members contributed $20,000 to support the operations of the NFP organization. A donor gives the NFP organization $50,000 for a new reading program. The donor stipulates the NFP organization hire a 5 licensed reading specialist to run the program. The donation is required to be returned to the donor if the stipulation is not met. 6 A donor gives $20,000 to the local animal shelter for the purpose of expanding the facilities to accommodate 100 additional animals. The donation is required to be returned to the donor if the stipulation is not met. 7 An NFP organization receives $10,000 from a donor with the stipulation that the money be used to support the music program. The donation is required to be returned to the donor if the stipulation is not met. 8 A contribution in the amount of $20,000 was received from a donor to support the NFP's mission. The NFP organization plans to invest the money in its board-designated endowment fund