Which of the Following Is Not Required to Allow an Accrual-Method

question 91

Multiple Choice

Which of the following is not required to allow an accrual-method corporation to deduct charitable contributions before actually paying the contribution to charity?

• A) Approval of the payment from the board of directors.
• B) Approval from the IRS prior to making the contribution.
• C) Payment made within three and one-half months of the tax year-end.
• D) All of the choices are necessary.

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Definitions:

Process Theories of Motivation

Theories that focus on the psychological and behavioral processes influencing individuals’ motivation, including how they make decisions about their behavior in relation to their goals.

Expectancy Theory

A motivational theory suggesting that individuals are motivated to act in certain ways based on the expectation that their actions will lead to desired outcomes.

Instrumentality

Is a person’s belief that various outcomes will occur as a result of task performance.

Organisational Behaviour Modification

A systematic approach to changing behavior in an organization through the application of learning theories to improve performance and satisfaction among employees.