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U.S.CPA練習題精選:REG 32

來源: 正保會計網(wǎng)校 編輯: 2017/03/07 09:52:44 字體:

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.



答案:C

Explanation

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.

我要糾錯】 責任編輯:素su

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