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
U.S.CPA練習(xí)題精選：REG 32
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(zé)任編輯：素su
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號