Under Which of the Following Circumstances Would a Nonprofit's Net

Under which of the following circumstances would a nonprofit's net assets be presented as net assets with donor restrictions?

A) Donors impose stipulations on the use of resources that expire with the passage of time or that can be fulfilled by actions of the organization
B) The entity's board of directors stipulates that resources must be held intact in perpetuity, but that the income from the gift may be used for any purpose desired by the organization's trustees
C) The entity's board of directors requires that unrestricted resources be set aside for a specific purpose
D) The bank lending money to the nonprofit requires a percentage of maximum debt service to be set aside in a sinking fund