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AICPA-Regulation习题：1
千万不要让本来努力就可以得到的东西，因为怠慢而失去了机会，正保会计网校为大家整理了AICPA-Regulation习题：1，希望大家利用好这些内容。
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.
【正确答案】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.
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