Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Unrestricted resources can be used for any purposes by a not-for-profit organization.
B) Unrestricted resources can be used for any purposes that are consistent with the goals and objectives of the not-for-profit organization.
C) Restricted resources can only be used in the case of a serious financial deficit situation.
D) Both restricted and unrestricted funds must be used in accordance with the wishes of the contributor.