参考答案

正确答案：C
解析：语义理解题。文章第三段最后一句话(But starting a nonprofit is a Herculean effort，requiring patience and determination．)为过渡句，作者在第四段中说明了创立一个慈善组织所需要付出的种种努力，如：It can take at least six months to a year and as much as 30 to 40 hours a week to get an organization off the ground (要使组织初具规模，至少需要半年至一年时间，且在此期间，必须保证每周30至40小时的工作量。Nonprofits are expected to provide the government with such information as a mission statement，an idea of who will be assisted and by what methods，anticipated budget and board of directors(需向政府提供项目说明、受助对象、施助途径、预算数额及董事会成员等信息)；Accountants familiar with nonprofits can advise on how much of an investment can be made without affecting personal wealth．(雇用一个熟悉非营利组织运营的会计师也是必要之举，因其可以为组织提供专业建议，以确定适当的投资数额，而不致侵损私人财富。)第四段末指出：But even with the best of intentions，nonprofits have a high failure rate：only one-third survive beyond five years…由此可见开创此事业之艰难，需要付出巨大的努力，故[C]为答案。Herculean一词的词根为 Hercules(海格立斯)，是希腊神话中最著名的英雄之一。他不畏艰险，创下了12项英雄业绩。后来，人们用 a Herculean task(海格立斯的任务)来指“极为艰巨的任务”，the Herculean efforts(海格立斯的努力)指“十分巨大的努力”——相当于中国成语中的“九牛二虎之力”。