Mng ơi làm sao để chuyển về tiếng việt vậy huhu em mới biết đến web nên em chưa rõ
mong mng giúo em với ạ

it can be both; depending on the situation at hand.

explanation:

let's just say i get in to a confrontation with someone, and they say "ur mom", it could be seen as an insult. or depending on the relationship or comfortability with the person it may be seen as a joke. the distinct line is how the chemistry behind the confrontation.

c. funds and donations.

non-profit organizations require these to be able to be a non-profit  organizations.