The Helping Hand Society, a Not-For-Profit Organization, Owns 25% of the Shares

Multiple Choice

The Helping Hand Society, a not-for-profit organization, owns 25% of the shares of Dawson's Diner, a for-profit organization. Three of the ten-person board of directors of Dawson's Diner are also directors of the Helping Hand Society. How should the Helping Hand Society account for its investment in Dawson's Diner?

A) At cost.
B) The equity method.
C) Note disclosure only.
D) Consolidation.