I am preparing sch. D for a nonprofit.On Part II it asks for gross receipts for fundraising events on line 1. Line 2 asks for contributions.  So if my nonprofit has a fundraiser in which 100% of the receipts are from contributions, do I put the same amount in line 1 & line 2?  This will result in a negative number on line 11 for net income after subtracting the expenses.  This doesn't seem right to me but that is how I am interpreting the instructions.  Is this correct? Or do I leave line 2 blank?