Which of the following resources increases the net assets with donor restrictions of a nongovernmental, not-for-profit voluntary health and welfare organization? Group of answer choices Refundable advances for purchasing playground equipment Participants’ deposits for an entity-sponsored trip Membership fees to fund general operations Donor contributions to fund a resident camp program.

Donor contributions to fund a resident camp program.

Explanation:

The American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide, Health Care Organizations, states that when the donor restriction expires (i.e. no more in existence), all net assets that temporarily restricted has to be reported as net assets released from restrictions on the statement of operations. This will then increase the net asset.

Therefore, it only donor contributions to fund a resident camp program that can increase the net asset since there is no temporary restriction on it.

1   b) the use of non-standard grammar  

2   a) quiet and shy.