Contributed Services Are Recognized as Revenue for a Private Not-For-Profit

Contributed services are recognized as revenue for a private not-for-profit when the service:

A) Is related to administration and fund raising activities.
B) Requires specialized skills, is provided by someone possessing those skills, and typically would be purchased if not provided by donation.
C) A and B are both required for the service to be recorded as revenue
D) None of the above, contributed services are not recorded as revenue