A contribution is considered conditional if the donor agreement includes a barrier that the not-for-profit (NFP) must overcome before being entitled to the contribution. Which of the following would not indicate that a barrier exists?
A) A stipulation limiting the discretion a NFP has to conduct an activity.
B) A stipulation that the NFP must use the contribution to support the mission of the organization.
C) A stipulation that the NFP must achieve a specified level of service or a specific outcome.
D) A stipulation that the NFP must report a summary of the results from a research grant.