Indicate whether the following statements are "True" or "False" regarding tax planning for tax exempt organizations.

a.	To maintain exempt status, the organization must satisfy both an organizational test and an operational test. (True/False)	True
b.	Exempt organizations that can qualify as private foundations receive more beneficial tax treatment than do those that qualify as public charities.(True/False)	False
c.	One approach that can be used to avoid the imposition of the UBIT is to establish a taxable subsidiary to conduct the unrelated trade or business.(True/False)	True
d.	An approach to avoiding the UBIT is to fail the definition of an unrelated trade or business.(True/False)