Receipts and Payment A/c is prepared on Cash basis (IV). Life membership fees is a Capital receipt (II). Match fund is a kind of Special fund (I). Income and Expenditure A/c is prepared on Accrual basis (III). Match is option 3.
Note: This question relates to Not-for-Profit Organisations, a topic not explicitly listed; we have placed it under Financial Statements/Nature-Structure as the closest fit.