2016年美国CPA模拟试题：Regulation（五）

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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.

答案：C

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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