24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

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>

U.S.CPA練習(xí)題精選:REG 30

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2017/03/02 09:58:34 字體:

Which one of the following types of organizations qualifies as an organization exempt from income tax?

a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.

c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.



答案:C

Explanation

Choice "c" is correct. A social club organized and operated exclusively for the pleasure and recreation of its members, supported "solely" by membership fees, dues, and assessments is exempt from income tax.

Choice "a" is incorrect. An "action" organization may lose its exempt status due to excessive lobbying. "Excess lobbying expenditures" are defined as the greater of the excess of lobbying expenditures over the lobbying nontaxable amount, or the excess of grass roots expenditures over 25% of the lobbying nontaxable amount.

Choice "d" is incorrect. An organization operated primarily for the purpose of carrying out a trade or business for profit cannot claim tax exemption on the ground that all its profits are payable to exempt organizations. It must rely on its own activities of an exempt nature to gain tax exemption. A feeder organization is taxable on its entire income, not just the portion it designates as its unrelated business income.

Choice "b" is incorrect. An organization whose purpose is to foster national or international amateur sports competition may qualify as an exempt organization only if none of its activities involve the providing of athletic facilities or equipment.

我要糾錯(cuò)】 責(zé)任編輯:新新

免費(fèi)試聽

  • 章小炎《財(cái)務(wù)會(huì)計(jì)與報(bào)告》

    章小炎主講:《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽

  • 李向祎《審計(jì)與鑒證》

    李向祎主講:《審計(jì)與鑒證》免費(fèi)聽

限時(shí)免費(fèi)資料

  • 美國注冊(cè)會(huì)計(jì)師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊(cè)會(huì)計(jì)師學(xué)習(xí)計(jì)劃

    學(xué)習(xí)計(jì)劃

  • 美國注冊(cè)會(huì)計(jì)師科目特點(diǎn)

    科目特點(diǎn)

  • 美國注冊(cè)會(huì)計(jì)師報(bào)考指南

    報(bào)考指南

  • 美國注冊(cè)會(huì)計(jì)師歷年樣卷

    歷年樣卷

  • USCPA常用財(cái)會(huì)英語詞匯

    財(cái)會(huì)英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.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)營許可證 京公網(wǎng)安備 11010802044457號(hào)