掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
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.
思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語(yǔ)
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)