C is corrent. The requirement is to identify how an unrestricted cash contribution would be presented in a not-for-profit organization’s statement of cash flows. C is corrent because an unrestricted cash contribution is revenue to the organization that is presented in cash provided from operating activities.
A is incorrect because financing activities involve obtaining and retiring debt.
B is incorrect because capital and related financing activities is not a statement of cash flows category.
D is incorrect because investing activities include the acquisition and disposition of long-term productive assets and securities.
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