2.1. Evaluating the contribution
2.1.1. Evaluating contributions received in the form of goods
2.1.2. Evaluating contributions received in the form of services
2.2. Presentation in the financial statements
3.1. Evaluating the exchange
3.2. Letter of agreement or contract
3.3. Recognition in the organization's books
3.4. Presentation in the financial statements
4.1. Exchange of services of equal value
4.2. Sponsorship
5.1. Cash donations
5.2. Donations of goods
5.2.1. Donation of Artwork by the Artist
5.2.2. Donation of purchased work
5.2.3. Donation of inherited work
5.3. Donation of services
End