You recently joined the Board of a new local charitable organization (a 501 (c) (3)) called the Human Fund.As a CPA, their CEO and Executive Director, George Costanza seeks your advice in on accounting and financial reporting for the charity.Some of the funds received by the organization have various limitations imposed by individuals giving money to the charity.In addition, these limitations are often met by the Human Fund based on the giver's instructions.Lastly, the charity receives interest and capital gains on its investments.George is unsure on how to account for these funds received, when limitations are met on funds, investments, and investment income.Please provide and cite the minimum of 5 official accounting regulations to help guide Mr. Costanza and the charity.