Which of the following statements is not correct with respect to contributions to a private n

Which of the following statements is not correct with respect to contributions to a private not$-$forprofit?

Multiple Choice

Revenues, including contributions are considered to be unrestricted unless donor$-$imposed restrictions apply.

Contributions to a not$-$for$-$profit are recorded at fair market value at the date the pledge is made.

Contributions to a not$-$for$-$profit may be restricted as to purpose or time or for plant acquisition.

Contributions of assets other than cash to a not$-$for$-$profit are recorded at the donor's basis.forprofit?

Multiple Choice

Revenues, including contributions are considered to be unrestricted unless donor$-$imposed restrictions apply.

Contributions to a not$-$for$-$profit are recorded at fair market value at the date the pledge is made.

Contributions to a not$-$for$-$profit may be restricted as to purpose or time or for plant acquisition.

Contributions of assets other than cash to a not$-$for$-$profit are recorded at the donor's basis.