The United Campaign of Springfield is a federated organization that distributes all contributions received to numerous local, regional, and national organizations. These include entities as diverse as local food distribution centers and the Red Cross. Donors are given three choices of how their contributions may be used: A. They can give without restriction, in which case the distribution of their gifts is left to a committee composed of United Campaign board members. B. They can specify that their gifts be designated for one of several groups of organizations, each of which targets a specific community need (e.g., health care, youth activities, poverty, education, culture). C. They can designate a gift to one or more specific organizations.

If Donor choose A, then The United Campaign of Springfield should / could recognize the contribution as

		Contributed Revenue - Without Donor Restricted Fund
		Contributed Revenue - Temporary Restricted Fund
		Contributed Revenue - Donor Restricted Fund
		Liability