First, note that your disprove of the first and second statement are incorrect. The claims are not about all the limit points of $S$, but just about the existence of some limit point satisfying the property, i.e., if there is just one limit point of $S$ satisfying the claim, the claim holds. In your case, the set of limit points of the set of irrational number is $\mathbb{R}$, but $\mathbb{R}$ contains both points that belongs to $\mathbb{Q}$ and points that belongs to $\mathbb{R}\backslash S$. Thus, for your chosen $S$, there are both limit points of $S$ belonging to $\mathbb{Q}$ and $\mathbb{R}\backslash S$.
Second, as I notice a wrong use of language in the edit, I will point at it. When we have two subsets $X$ and $Y$ such that $X\subseteq Y$, we don't say "$X$ does not belong to $Y$", but "$X$ is contained in $Y$". The expression "$x$ belongs to $X$" refers to elements inside a set, i.e. $x\in X$. This distinction between a set and its elements is important and it seems to be fuzzy in your arguments, as you seem to interpret $\mathbb{R}\not\subseteq \mathbb{Q}$ as no element of $\mathbb{R}$ belongs to $\mathbb{Q}$ which is obviously false as $\mathbb{R}$ contains lots of elements which belong to $\mathbb{Q}$.
Third, consider $S_0$ the set of irrational numbers and $S_1$ the set of integers plus $\sqrt{2}$ (i.e. $\sqrt{2}+\mathbb{Z}:=\{\sqrt{2}+n\,|\,n\in\mathbb{Z}\}$). By the above claims, you can see that for $S_0$ the only claim not holding is the 3rd claim. However, $S_1$ is closed, so the 3rd claim is false for it. Further, one can show that $S_1$ has no limit points at all (prove it!), so the $1$st and $2$nd claim are also false for it. Hence the only possible true claim is the fourth one (assuming the question is well-posed).
Fourth, in order to prove the 4th claim, just note that $\mathbb{R}\backslash S$ contains $\mathbb{Q}$ and so every accumulation point of $\mathbb{Q}$ is an accumulation point of $\mathbb{R}\backslash S$. Now, every real number is an accumulation point of $\mathbb{Q}$, so, in particular, every point of $S$ is an accumulation point of $\mathbb{Q}$. Hence $\mathbb{R}\backslash S$ must have accumulation points belonging to $S$.