Step 1: Understanding property (I).
If every function \( f : S \to W \) extends to a linear map \( V \to W \), this is only possible when \( S \) is a basis of \( V \).
Because defining a linear map on a basis uniquely determines its extension on the whole vector space.
Thus, \( S \) must be linearly independent (property (III)) and spanning (property (IV)).
Therefore, (I) ⇒ (III) and (I) ⇒ (IV) both hold true logically.
Step 2: Understanding property (II).
Property (II) means: If two linear maps agree on \( S \), they agree on the entire \( V \).
This is true if and only if \( S \) spans \( V \).
Thus, (II) ⇒ (IV).
Step 3: Connection between (II) and (III).
(II) does not ensure linear independence, only that \( S \) spans \( V \).
Hence, (II) ⇒ (III) is false.
Final Answer: \[ \boxed{\text{(B) and (D)}} \]