The following are key terms in Chapter 13 that relate to accounting for not-for-profit organizations: A. Nonexchange transactions B. Temporarily restricted net assets C. Collections D. Variance power E. Exchange transactions F. Board-designated net assets G. Permanently restricted net assets H. Promise to give For each of the following definitions, indicate the key term from the list above that best matches by placing the appropriate letter in the blank space next to the definition. 1. Unrestricted net assets that the governing body decides to set aside for specific purposes. 2. The unilateral power of an organization to redirect donated assets to a different beneficiary than initially indicated by the donor. 3. Net assets for which the donor has indicated use in a future period or for a particular purpose. 4. Transactions in which the donor derives no direct tangible benefits 5. Works of art, historical treasures or similar assets held and protected for public exhibition, and, if sold, proceeds would be used to acquire similar assets