An example of an increase in net assets for a not-for-profit organization that would be labeled revenue rather than support is:

Question

Quizplus · Accepted Answer

Investment income is earned by the organization and is considered a revenue rather than support because it is not restricted to a specific program or purpose. It increases the organization's net assets just like any other revenue earned through normal operations. The other choices, such as an unconditional promise to give or a restricted gift, would be considered support because they are specific donations that are intended to support a particular program or purpose. The same goes for an allocation of funds from the local United Way organization, which is often given for a particular project or program.

An Example of an Increase in Net Assets for a Not-For-Profit