Charitable Contributions Made by a Fiduciary

question 31

Multiple Choice

Charitable contributions made by a fiduciary

• A)are limited to 50% of fiduciary income.
• B)must be authorized in the trust instrument in order to be deductible.
• C)flows through to be deducted on the beneficiary's tax return.
• D)are subject to the 2% floor.

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Definitions:

Variable-Ratio Reinforcement

A schedule of reinforcement where a response is rewarded after an unpredictable number of responses, promoting a high and steady response rate.

Fixed-Ratio Reinforcement

A type of conditioning schedule where a response is reinforced only after a specified number of responses have occurred.

Variable-Interval Reinforcement

A schedule of reinforcement where responses are rewarded after unpredictable intervals of time, enhancing response rates and resistance to extinction.

Fixed-Interval Reinforcement

A schedule in operant conditioning where rewards are provided after a specified time period has elapsed, regardless of the behavior exhibited.