When delegating access to Gift Entry in NPSP, a consultant must follow the "Principle of Least Privilege." This means granting enough access to do the job without exposing the entire system.

Three Essential Permissions:

Object and Field Access (B): Users must be able to Create and Edit the records involved in the gift entry process. This includes the NPSP Data Import (the staging object), Accounts, Contacts, Opportunities, and GAU Allocations. Note that Delete (Option E) is usually not a "necessary level of access" for a standard entry clerk; they only need to enter and modify records.

Tab Visibility (C): A user cannot use a feature if they cannot find it. The Gift Entry tab must be set to "Default On" or "Visible" within the permission set so the users can access the interface.

Visualforce Page Access (D): NPSP Gift Entry is built using a custom interface. To run this interface, the user's profile or permission set must explicitly have access to the underlying Visualforce pages that power the tool, specifically those related to the Batch Object Importer (BOI). Without access to BOI_BatchOverride and BOI_DataImport, the user will see an "insufficient privileges" error when they try to open the Gift Entry tool.

Option A is incorrect because View All Data is a powerful administrative permission that bypasses all security and is never appropriate for a standard data entry role.