Question

What criteria must be met before a not-for-profit entity can recognize contributed services as a means of support?

Answer 1

The criteria that must be met for a not-for-profit entity to recognize contributed services as a means of support are:

-- the contributed services are a normal part of the not-for-profit organization's program or supporting services and would otherwise be performed by salaried personnel

-- there exists a clearly measurable basis for the determination of the amount to be recognized as a donation

-- the entity exercises control over the employment and duties of the individual