Obtaining and keeping tax-privileged status

The lesson49
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 307 words · 5 min

Test yourself

Question 1 of 5

An association supports only the employees of a single company. What applies?

it serves the public benefit because it helps peopleit does not advance the general public because the circle is closedit is automatically charitable

Question 2 of 5

Which act breaches selflessness?

a social summer party of minor importancea payment from the association's funds to all members for its anniversarylending a room to another non-profit body

Question 3 of 5

A support association passes all its funds to the town. What must its statutes contain?

nothing specialthe passing-on of funds as the way the purpose is pursueda clause on the pay of the board

Question 4 of 5

An association with €80,000 of annual receipts has not spent a donation for three years. What applies?

it breaches the timely use of fundsthe duty of timely use does not apply to itit must form a replacement reserve

Question 5 of 5

What does the determination under section 60a do?

it confirms that the actual management is properit determines with binding effect that the statutes meet the tax requirementsit replaces the corporation tax return

Back to the programme Module 2 — nextThe four spheres and how they are taxed

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