- All the following are types of pass-through entities except er O A. LLC. w O B. S corporations. O C. LLP OD. C corporations. Question Help If a corporation's charitable contributions exceed the deduction limitation in a particular year, the excess i A. may be carried back to the third preceding year. B. becomes a carryforward to a maximum of five succeeding years. O c. is not deductible in any future year. OD. is carried over indefinitely