新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題78：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網校為大家整理了USCPA精選習題78：Regulation，希望大家利用好這些內容。
The private foundation status of an exempt organization will terminate if it:
a. Is a foreign corporation.
b. Is governed by a charter that limits the exempt purposes.
c. Becomes a public charity.
d. Does not distribute all of its net assets to one or more public charities.
【正確答案】c
【答案解析】
Choice "c" is correct. The private foundation status of an exempt organization will terminate if it becomes a public (50% type) charity.
Rule: Section 509 private foundations include all Code 501(C)(3) organizations, except:
1.Max 50% charitable deduction donees
2.Broadly publicly-supported organizations
3.Supporting organizations
4.Public safety organizations
Choice "b" is incorrect. A private foundation can have a charter that limits its exempt purpose.
Choice "d" is incorrect. A private foundation is not required to distribute all of its net assets to one or more public charities.
Choice "a" is incorrect. Foreign corporations may qualify as a private foundation.
相關推薦：
有意向報考的AICPA的考生趕快進行免費預評估>> 了解AICPA報考條件吧！
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號