Which of the following isn't a revenue receipt? (i)Donations for tournament (ii)Government grants (iii)Subscriptions (iv)Entrance fee. And why?

Dear student,
Capital receipts are the receipts of non-recurring nature which either creates the liability of the company or reduces the company’s assets whereas revenue receipts are the receipts of recurring nature and are reported in the statement of income of the company.
Here (i) Donations for tournament is a capital receipt and not revenue receipt. Other three are revenue receipts.
Regards