Final answer:
Contribution revenue or support for a not-for-profit organization includes gifts or donations such as sales of tickets to fundraising events and government grants for operations. Tuition may count if significantly discounted. Dividends from securities are considered investment income, not contributions.
Step-by-step explanation:
Under FASB standards, contribution revenue or support for a not-for-profit organization can be considered as donations or gifts that provide financial benefit without the organization providing an equivalent return to the donor. A few examples of contribution revenue would include:
- Sales of tickets to a fundraising event,
- Government grants for general operating expenses, and
- Tuition from a university's student body might be considered contribution revenue if it is significantly discounted from the market rate, representing contributed support.
However, the scenario with dividends from investments in marketable securities does not fall under contribution revenue; instead, it is considered as investment income, which is a different category of revenue for non-profit organizations.