Which criterion must be satisfied for services from volunteers to be recorded as contributions by a nonprofit?

To record services from volunteers as contributions by a nonprofit, the key criterion is that the service must require payment if it had not been donated. This means that the volunteer work provided is of a nature that could have been contracted out for payment. This criterion is critical because it establishes the economic value of the service provided, allowing the nonprofit to recognize it as a contribution in their financial statements.

By fulfilling this requirement, the nonprofit can acknowledge the work done by volunteers as a valuable resource that directly contributes to its mission and operations. This not only reflects the importance of volunteer contributions in the nonprofit sector but also enhances transparency and accountability in financial reporting.

While the other choices touch on various aspects of volunteer services, they do not address the essential element of requiring payment, which defines whether the service holds enough measurable value to be recognized as a contribution.