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USCPA精選習題70：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網校為大家整理了USCPA精選習題70：Regulation，希望大家利用好這些內容。
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 senior citizens by an exempt senior citizens center.
c.The sale of a trade association of publications used as course materials for the association's seminars, which are oriented towards its members.
d.Accounting and tax services performed by a local chapter of a labor union for its members.
【正確答案】C
【答案解析】
Explanation
Rule: Unrelated business income is:
1.Derived from an activity that constitutes a trade or business,
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 for the organization by unpaid volunteers. Thus, using unpaid volunteers makes that business or activity "related."
Choice "c" is correct. The sale of a trade association of publications used as course materials for the 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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