1) Point out whether each of the given actions would result in the change in unrestricted, temporarily restricted, or permanently restricted net assets this year:

a) A donor gives organization a cash contribution to be utilized for expanding an organization's food pantry program.

b) Organization earns the unrealized gain on its permanent endowment.

c) Donor pledges money to organization but has not paid it yet. Donor doesn’t point to how money is to be used.

d) Organization sells goods from it online bookstore.

e) Donor gives organization cash and indicates that money is to be used in four years.

f) A donor gives 1,000 shares of Apple stock, and specifies proceeds of stock are not to be spent but held in perpetuity.