各位小伙伴大家好，美國(guó)CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網(wǎng)帶來(lái)了練習(xí)題供大家練習(xí)，幫助大家熟悉題型和積累答題經(jīng)驗(yàn)，具體內(nèi)容如下：

1.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 ｏｒmore public charities.

Choice "a" is incorrect. Foreign corporations may qualify as a private foundation.

2.Salud Welfare Associates is an exempt organization that operates under a corporate charter granted by the state in which Salud\\\'s principal office is located. Salud\\\'s tax on unrelated business taxable income is:

a. Computed at rates applicable to trusts.

b. Credited against the tax on recognized gains.

c. Computed at corporate income tax rates.

d. Abated.

答案：A

Explanation

Rule: Unless the organization is taxable as a trust, its unrelated business taxable income is subject to regular corporate taxes.

Choice "c" is correct. Salud\\\'s tax on unrelated business taxable income is computed

at corporate income tax rates.

Choices "d", "b", ａｎｄ　"a" are incorrect, per the above explanation.

3.Which of the following activities regularly carried out by an exempt organization will not result in unrelated business income?

a. The sale of laundry services by an exempt hospital to other hospitals.

b. The sale of heavy-duty appliances to seniｏｒcitizens by an exempt seniｏｒcitizens center.

c. The sale of a trade association of publications used as course materials fｏｒthe association\\\'s seminars, which are oriented towards its members.

d. Accounting ａｎｄ　tax services performed by a local chapter of a labｏｒｕｎｉｏｎfｏｒits members.

答案：C

Explanation

Rule: Unrelated business income is:

1. Derived from an activity that constitutes a trade ｏｒbusiness,

2. Is regularly carried on, and

3. Is not substantially related to the organization\\\'s tax-exempt purpose.

Note: An unrelated business does not include any activity where all the work is performed fｏｒthe organization by unpaid volunteers. Thus, using unpaid volunteers makes that business ｏｒactivity "related."

Choice "c" is correct. The sale of a trade association of publications used as course materials fｏｒthe association\\\'s seminars, which are oriented towards its members, will not result in unrelated business income.

Choices "a", "b", ａｎｄ　"d" are incorrect, per the above explanation.

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