Which one of the following types of organizations qualifies as an organization exempt from the income tax?

Which one of the following types of organizations qualifies as an organization exempt from the income tax?

A.  An 'action' organization established for the purpose of influencing legislation pertaining to the protection of animal rights.

B.  All feeder organizations primarily conducting business for profit but distributing 100% of their profits to organizations exempt from income tax

C.  The social club organized and operated exclusively for the pleasure and recreation of its members supported solely by the membership fees to use and assessments.

D. An organization whose purpose is to Foster National or international amateur sports competition by providing athletic facilities and equipment.

Choices C is correct.  The social club organized and operated exclusively for the pleasure and recreation of its members supported solely by membership fees dues and assessments is exempt from income tax.