Matching: Which of the following will result in contribution revenue being recognized by a qualified charity? If so, how much?

Donor intends to give $10,000 upon death

0

Jeff donates his time (valued at $100/hour) to clean the grounds and sidewalks from a local museum

0

josh donates a valuable stamp worth 500 to the Smithsonian museum that adds it to tits collection, which it does not capitalize

0

Donald and Weatherman pledges to donate 1,000 if he correctly predicts the weather for one week

0, conditional, unrestricted

Jimmy and Tightrope artist pledges to donate 1,000,000 if he walks across Niagara Falls on a tightrope and is paid 2,000,000 for the stunt

0, conditional, unrestricted

Donor enters into life income agreement to donate 1,000,000 upon death with investment income flowing to donor while alive

1,000,000, unconditional, restricted

Donor irrevocably signs pledge to give 10,000 upon death

10,000, unconditional, restricted

Donor signs will to give $10,000 upon death

10,000, unconditional, restricted

Megan the lawyer donates her time (valued at 100/hr) to handle contracts and other legal matters for a local museum

100x, unconditional, unrestricted

Daniel and detective provides specialized background checks worth 5,000 on employees to a charity that solicits contributions from high-income individuals

5,000, unconditional, unrestricted

carin donates a valuable stamp worth 500 to a local homeless shelter that immediately sells it for 1000

500 contribution revenue, 500 gain

tom donates a valuable stamp worth 500 to a local stamp society that adds it to its collection, which it does capitalize

500, unconditional, unrestricted

Everett goes to annual grand charity ball and pays 1,000 for admission, receiving dinner/dance valued at 100

900, unconditional, unrestricted