Question 2 2pti A donor imposed restriction exists if a right of return or release exists and the agreement with the donor includes a barrier that must be overcome by the not-for-profit organization O True O Fe Question 3 2 pts Cash received by a nongovernmental not-for-profit organization in year 1 that the donor stipulates is to cover operating expenses of the following your should be recognized as an increase in net assets with donor restrictions in year 1 and as net assets released from restrictions in year 2