Which of the Following Organizations Would Be Subject to the (Level

Multiple Choice

Which of the following organizations would be subject to the (level b) accounting and reporting requirements of the AICPA's Audit and Accounting Guide: Not-for-Profit Organizations?

A) The International Brotherhood of Electrical Workers.
B) St. Jude Children's Hospital.
C) Both of the above.
D) Neither (a) or (b) above.