MEM Event 1. The NFP receives a donation stipulating that it will be expended on building low-cost housing in urban areas within the next 5 years. 2. A donor makes a verifiable unconditional promise to the NFP to contribute municipal bonds with a 20-year maturity. The donor intends to support the NFP's current activities. 3. A donor makes an unconditional promise to the NFP to contribute municipal bonds with a 20-year maturity 18 months from the reporting date. The NFP receives a donation stipulating that it will be invested in common stocks, and the dividends will be used to support fundraising activities. 5. The time restriction on a donation expires. The principal and accumulated interest are spent on education programs.. Change in t Net assets without donor restrictions 13 E E E