Final answer:
An increase in the fair value of investments would be considered revenue for a not-for-profit organization. Revenue is the income necessary for the operation of programs or initiatives, distinct from support which often entails directed external funding sources.
Step-by-step explanation:
An example of an increase in net assets for a not-for-profit organization that would be labeled revenue rather than support is b) An increase in the fair value of investments. This represents an actual or potential income generated from the organization's own assets, akin to a for-profit entity earning from its financial capital investments. On the other hand, contributions from government agencies, forgiveness of debt by a creditor, or grants for specific programs are typically considered support because they represent external sources of funding specifically directed towards the organization's activities or relief of its obligations.
Revenue is essential for both non-profit and for-profit entities, as it represents the income required to run programs, initiatives, or operations. Governments at all levels, non-profit organizations, and firms alike must secure proper funding to meet their objectives, whether this is through taxes, investments, borrowing, or aid. Options for raising financial capital vary and might include reinvesting profits, borrowing, selling stock, or, in the case of non-profits, receiving grants and donations.