新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA模拟试题：Regulation（三）
为了帮助广大美国注册会计师考生备考，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
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.
正保会计网校美国注册会计师考试辅导已经全面招生。了解美国注册会计师考试辅导课程>>
【我要纠错】 责任编辑：蓝色天空
新用户扫码下载
京公网安备 11010802044457号