Reporting Contributions Carepoint Community Center, a private NFP organization, receives the following donations: 1. A donor contributes $10,000 cash, with no restrictions or conditions. 2. An accountant provides services valued at $3,500 to complete and file Form 990. 3. Volunteers provide services valued at $500 to refinish floors at the Center. 4. A donor signs an agreement promising to contribute $15,000 in two years. The donor does not impose any restrictions on the use of the contribution. The appropriate discount rate is 4 percent, and the promise is expected to be collected in full. 5. A donor contributes land adjacent to the Center, valued at $60,000, with no restrictions as to use. 6. A donor contributes $16,000 in cash, specifying that it be used to support the after-school tutoring program. The Center spends $5,000 on supplies for the program