Which of the Following Organizations Would Be Subject to the Accounting

Multiple Choice

Which of the following organizations would be subject to the accounting and reporting requirements of FASB Statements 116 (Accounting for Contributions) and 117 (Financial Reporting for 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.