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In-kind contributions refer to non-monetary gifts that provide value to an organization, typically in the form of goods, services, or materials. These contributions can significantly help organizations achieve their goals without impacting their cash flow, as they receive necessary items or support without spending money.

For instance, supplies such as food, clothing, or educational materials provided at no cost are considered in-kind contributions. This type of support can be crucial for organizations, especially non-profits, that rely on community support to operate effectively.

The other options pertain to monetary or restricted financial contributions, which do not fit the definition of in-kind. Cash donations are direct financial contributions, restricted funds are designated for specific purposes, and volunteer services can be seen as a form of labor but may not encompass physical goods or supplies that are often highlighted in the definition of in-kind contributions.