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2016年美國CPA模擬試題：Regulation（三）
為了幫助廣大美國注冊會計(jì)師考生備考，如下是網(wǎng)校為美國注冊會計(jì)師考生整理的習(xí)題，希望對大家有所幫互助！
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.
正保會計(jì)網(wǎng)校美國注冊會計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊會計(jì)師考試輔導(dǎo)課程>>
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